Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 6. Earthquake and Fire Disaster Relief


Chapter 6. Earthquake and Fire Disaster Relief*

* Chapter 6 was added by Stats. 1987, Ch. 6X (first extra session), in effect November 16, 1987.

197. Definitions. As used in this chapter:

(a) "Eligible county" means a county which meets both of the following requirements:

(1) Has been proclaimed by the Governor to be in a state of disaster as a result of the earthquake and aftershocks which occurred in California during October 1989.

(2) Has adopted an ordinance providing property tax relief for earthquake, aftershock, and fire disaster victims as provided in Section 170.

(b) "Eligible property" means real property and any manufactured home, including any new construction which was completed or any change in ownership which occurred prior to October 17, 1989, which meets both of the following requirements:

(1) Is located in an eligible county.

(2) Has sustained substantial disaster damage due to the earthquake or aftershocks occurring during 1989, which earthquake and aftershocks resulted in the issuance of disaster proclamations by the Governor.

"Eligible property" does not include any real property or any manufactured home, whether or not it otherwise qualifies as eligible property, if that real property or manufactured home was purchased or otherwise acquired by a claimant for relief under this chapter after October 17, 1989.

(c) "Substantial disaster damage," as to real property located in a county declared to be a disaster by the Governor as a result of the earthquake and aftershocks occurring in October 1989, means, with respect to real property and any manufactured home which has received the homeowners' exemption or is eligible for the exemption as of March 1, 1989, damage amounting to at least 10 percent of its fair market value or five thousand dollars ($5,000), whichever is less; and, with respect to other property, damage to the parcel of at least 20 percent of its fair market value immediately preceding the disaster causing the damage.

(d) "Fair market value" means "full cash value" or "fair market value" as defined in Section 110.

(e) "Property tax deferral claim" means a claim filed by the owner of eligible property in conjunction with or in addition to the filing of an application for reassessment of that property pursuant to Section 170, which enables the owner to defer payment of the December 10, 1989, installment of taxes on property on the regular secured roll for the 1989–90 fiscal year, as provided in Section 197.1, or to defer payment of taxes on property on the supplemental roll for the 1989–90 fiscal year, as provided in Section 197.9.

History.—Added by Stats. 1987, Ch. 6X (first extra session), in effect November 16, 1987. Stats. 1989, Ch. 15X, (first extra session), in effect November 7, 1989, substituted "California during October 1989" for "October 1987 in the Counties of Los Angeles and Orange or as a result of the fires which occurred in 1987 in this state" after "occurred in" in paragraph (1) of subdivision (a); substituted "October 17, 1989" for "October 1, 1987" after "prior to" in subdivision (b); deleted "fires occurring in this state in 1987 or due to the" after "due to the", substituted "1989" for "1987" after "during", deleted "fires," after "1989, which" and a comma after "which earthquake" in the first paragraph, and substituted "October 17, 1989" for "October 1, 1987" after "chapter after" in the second paragraph of paragraph (2) of subdivision (b); substituted "in" for "on" after "occurring"; substituted "October 1989" for "October 1, 1987" after "occurring in", "March 1, 1989" for "March 1, 1987" after "exemption as of", and deleted the former second paragraph in subdivision (c); and substituted "December 10, 1989" for "December 10, 1987" after "payment of the" and substituted "1989–90" for "1987–88" after "roll for the", in both places in subdivision (e). Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, substituted "manufactured home" for "mobilehome" throughout the text.

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197.1. Claim for deferral of payment of first installment of taxes on the regular secured roll for the 1989–90 fiscal year. (a) Any owner of eligible property who files on or before December 10, 1989, a claim for reassessment pursuant to Section 170 may apply to the county assessor to defer payment of the first installment of property taxes on the regular secured roll for the 1989–90 fiscal year with respect to that property which are due no later than December 10, 1989. If a timely claim is filed, the payment shall be deferred without penalty or interest until the assessor has reassessed the property and a corrected bill prepared pursuant to the provisions of Section 170 has been sent to the property owner. Taxes deferred pursuant to this section are due 30 days after receipt by the owner of the corrected tax bill and if unpaid thereafter are delinquent as provided in Section 2610.5 and shall be subject to the penalty provided by law.

(b) If, following reassessment pursuant to subdivision (a), the assessor determines that an owner who applied and was granted a deferral of property taxes did not file the claim in good faith, the owner shall be assessed a delinquency penalty for the nonpayment of the deferred taxes.

(c) The provisions of this section do not apply to property taxes paid through impound accounts.

History.—Added by Stats. 1987, Ch. 6X, (first extra session), in effect November 16, 1987. Stats. 1989, Ch. 15X, (first extra session), in effect November 7, 1989, substituted "December 10, 1989" for "December 10, 1987" after "on or before" and after "no later than", and substituted "1989–90" for "1987–88" after "roll for the" in the first sentence of subdivision (a).

197.2. Certification of taxes deferred-regular secured roll and supplemental roll. On or before January 15, 1990, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the first installment of property taxes for all eligible property on both the regular secured roll and the supplemental roll for the 1989–90 fiscal year which were deferred pursuant to Section 197.1.

History.—Added by Stats. 1987, Ch. 6X, (first extra session), in effect November 16, 1987. Stats. 1989, Ch. 15X, (first extra session), in effect November 7, 1989, substituted "January 15, 1990" for "January 15, 1988" after "On or before" and "1989–90" for "1987–88" after "roll for the".

197.3. Certification of supplemental roll deferral claims. If an eligible county has adopted an ordinance in accordance with Section 197.9, the tax collector shall certify to the Director of Finance on or before January 31, 1990, the total amount of supplemental roll property tax deferral claims submitted pursuant to Section 197.9 to the county by 5 p.m. on December 10, 1989.

History.—Added by Stats. 1987, Ch. 6X, (first extra session), in effect November 16, 1987. Stats. 1989, Ch. 15X, (first extra session), in effect November 7, 1989, substituted "January 31, 1990" for "January 31, 1988" after "On or before" and "December 10, 1989" for "December 10, 1987" after "5 p.m. on".

197.4. Allocation to counties. After the tax collector of an eligible county has made the applicable certification to the Director of Finance pursuant to Section 197.2, the director shall, within 30 days and after verification, certify this amount to the Controller for allocation to the county. Upon receipt of certification by the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter.

History.—Added by Stats. 1987, Ch. 6X, (first extra session), in effect November 16, 1987.

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197.5. Remittance to Controller; regular secured roll. On or before December 31, 1990, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 197.4, less the amount of its property tax revenue lost in the 1989–90 fiscal year with respect to eligible properties as a result of the reassessment pursuant to Section 170 of that property. If the amount computed pursuant to this section for an eligible county is less than zero, the Controller shall allocate that amount to the county.

History.—Added by Stats. 1987, Ch. 6X, (first extra session), in effect November 16, 1987. Stats. 1989, Ch. 15X, (first extra session), in effect November 7, 1989, substituted "December 31, 1990" for "December 31, 1988" after "On or before" and "1989–90" for "1987–88" after "lost in the" in the first sentence.

197.6. Remittance to Controller; supplemental roll. On or before December 31, 1990, each eligible county which has adopted an ordinance in accordance with Section 197.9, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 197.4, less the amount of its supplemental roll property tax revenue lost in the 1989–90 fiscal year with respect to eligible properties as the result of reassessment pursuant to Section 170 of that property. If the amount computed pursuant to this section for an eligible county is less than zero, the Controller shall allocate that amount to the county.

History.—Added by Stats. 1987, Ch. 6X, (first extra session), in effect November 16, 1987. Stats. 1989, Ch. 15X, (first extra session), in effect November 7, 1989, substituted "December 31, 1990" for "December 31, 1988" after "On or before" and "1989–90" for "1987–88" after "lost in the" in the first sentence.

197.8. Review and audit by Controller. The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by the Controller.

History.—Added by Stats. 1987, Ch. 6X, (first extra session), in effect November 16, 1987.

197.9. Deferral of unpaid nondelinquent 1989–90 fiscal year supplemental roll taxes; ordinance. Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent 1989–90 fiscal year supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0.5 if the owner files a claim for deferral on or before December 10, 1989, with the assessor. Taxes deferred pursuant to this section shall be due on the last day of the month following the month in which the corrected bill is mailed or the delinquent date of the first installment of the original bill, whichever is later.

History.—Added by Stats. 1987, Ch. 6X, (first extra session), in effect November 16, 1987. Stats. 1989, Ch. 15X, (first extra session), in effect November 7, 1989, substituted "1989–90" for "1987–88" after "nondelinquent" and "December 10, 1989" for "December 10, 1987" after "on or before" in the first sentence.

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198. Implementation; procedures. The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims submitted by an eligible county to the Department of Finance. Notwithstanding Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, these standards shall not be subject to the review and approval of the Office of Administrative Law.

History.—Added by Stats. 1987, Ch. 6X, (first extra session), in effect November 16, 1987.

198.1. Postponement of April 10, 1990 installment; regular secured roll taxes; ordinance. Any eligible county may adopt an ordinance providing for the temporary postponement of the April 10, 1990, installment of taxes on property on the regular secured roll for the 1989–90 fiscal year until December 10, 1990, and, notwithstanding any other provision of this chapter, the further postponement of the December 10, 1989, installment of taxes on property on the regular secured roll for the 1989–90 fiscal year until December 10, 1990. The state shall provide no reimbursement payments to local jurisdictions for the postponement of property taxes pursuant to this section.

History.—Added by Stats. 1987, Ch. 6X, (first extra session), in effect November 16, 1987. Stats. 1989, Ch. 15X, (first extra session), in effect November 7, 1989, substituted "April 10, 1990" for "April 10, 1988" after "temporary postponement of the", "1989–90" for "1987–88" twice after "roll for the", "December 10, 1990" for "December 10, 1988" twice after "until", and "December 10, 1989" for "December 10, 1987" after "further postponement of the" in the first sentence.

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