HomeMy WebLinkAboutMINUTES - 03241992 - 1.34 TO: BOARD OF SUPERVISORS �"SE`L Contra
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FROM: Phil Batchelor, County Administrator —� Costa
n. s
4o County
DATE: March 18, 1992
SUBJECT: LEGISLATION: AB 2814 (Ferguson, et al)
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
Adopt a position in OPPOSITION to AB 2814 by Assemblyman Ferguson
which is co-authored by 14 members of the Assembly and two members
of the Senate, which would eliminate the supplemental property tax
roll for all properties for which there is a change in ownership
during the 1992-93 assessment year.
BACKGROUND:
Under current law, each county is required to prepare a
supplemental property tax roll and to collect supplemental property
taxes on property where a change of ownership occurs after the lien
date in a given year or where construction is completed after the
lien date. The supplemental roll prorates the property taxes for
the balance of the assessment year and assesses the new property
tax on the purchaser or owner of the property for the balance of
that assessment year.
AB 2814 would, for the 1992-93 assessment year, eliminate the
supplemental roll for any property which is newly constructed or
for which there is a change of ownership during the year. The
supplemental property tax roll generates about $5 million annually
for the County, plus the amounts which are collected and disbursed
to other local taxing jurisdictions .
Local governments in California are simply unable to afford this
level of property tax loss, at a time when the national recession
is deeper and lasting longer than anyone had predicted and when
other revenue sources, such as sales tax, vehicle license revenue
and other local discretionary revenues are below previous
estimates /�
"
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CONTINUED ON ATTACHMENT:: YES SIGNATURE: �
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
,& "_4,1�
ACTION OF BOARD ON Marcn 24, 1992 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENIease See age BSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
1' L MAR 2 4 1992
CC: ATTESTED
PHIL BATCHELOR,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
BY (•X DEPUTY
M382 (10/88)
-2-
The County Assessor has recommended that the Board of Supervisors
oppose AB 2814 and this office concurs with that recommendation.
cc: County Administrator
County Assessor
Auditor-Controller
Treasurer-Tax Collector
Tony Enea, CAO' s Office
Steve Swendiman, Executive Director, CSAC
Les Spahnn, SRJ. Jackson, Barish & Associates