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Property Taxes Law Guide – Revision 2013
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Health and Safety Code
DIVISION 24. COMMUNITY REDEVELOPMENT AND HOUSING
PART 1. COMMUNITY REDEVELOPMENT LAW
Chapter 4. Redevelopment Procedures and Activities
Article 3. Selection of Project Area and Formulation of Preliminary Plans
33328. Base year assessment roll; report. When it transmits the map of the project area to the county officials, taxing agencies, and the State Board of Equalization pursuant to Section 33327, the redevelopment agency shall also advise those officials and agencies of the last equalized assessment roll it proposes to use for the allocation of taxes that will comply with Sections 33670 and 33670.5. That roll shall be known and referred to as the base year assessment roll. The county officials charged with the responsibility of allocating taxes under Sections 33670 and 33670.5 shall prepare and deliver to the redevelopment agency and each of the taxing agencies, a report which shall include all of the following:
(a) The total assessed valuation of all taxable property within the project area as shown on the base year assessment roll.
(b) The identifications of each taxing agency levying taxes in the project area.
(c) The amount of tax revenue to be derived by each taxing agency from the base year assessment roll from the project area, including state subventions for homeowners, business inventory, and similar subventions.
(d) For each taxing agency, its total ad valorem tax revenues from all property within its boundaries, whether inside or outside the project area.
(e) The estimated first year taxes available to the redevelopment agency, if any, based upon information submitted by the redevelopment agency, broken down by taxing agencies.
(f) The assessed valuation of the project area for the preceding year, or, if requested by the redevelopment agency, for the preceding five years, except for state assessed property on the board roll. However, in preparing this information, the requirements of Section 33670.5 shall be observed. The assessed value shall be reported by block if the property is divided by blocks, or by any other geographical area as may be agreed upon by the agency and county officials.
The report shall be prepared and delivered to the redevelopment agency and each of the taxing agencies within 60 days of the date of filing by the redevelopment agency with the State Board of Equalization or as otherwise agreed upon by the agency and the State Board of Equalization, unless the redevelopment agency requests the assessed valuation for the preceding five years, in which case the report shall be prepared and delivered within 90 days. If the proposed base year assessment roll has not yet been equalized at the time of the receipt of that advice, then the report shall be prepared and delivered within 60 days, or other period, otherwise agreed upon, by the agency and the State Board of Equalization, from the date set forth in Section 2052 of the Revenue and Taxation Code, unless the agency requests the assessed valuation for the preceding five years, in which case, the report shall be prepared and delivered within 90 days.
If the filing does not comply with the requirements of Section 33327, the State Board of Equalization or the official of the taxing agency entitled to receive those documents shall notify the filing agency within 10 days, stating the manner in which the filing of documents does not comply with this section. If no notice is given it shall be conclusively presumed that the agency has complied with the provisions of this section.
If the report is not received within the time prescribed by this section, the redevelopment agency may proceed with the adoption of the redevelopment plan. The county officials may transmit a partial report, and any final report or additional information, if received by the agency prior to the close of the public hearing on the redevelopment plan, shall become part of the record of the public hearing.
The State Board of Equalization and officials of all taxing agencies shall provide the county officials preparing the report with all information necessary for its preparation. All data and information upon which the report is based shall be available to the agency to the extent permitted by law.
Prior to the publication of notice of the legislative body's public hearing on the plan, the agency shall consult with each taxing agency which levies taxes, or for which taxes are levied, on property in the project area with respect to the plan and to the allocation of taxes pursuant to Section 33670.
History.—Added by Stats. 1976, Ch. 1337, p. 6062, in effect January 1, 1977. Stats. 1977, Ch. 246, p. 1122, in effect January 1, 1978, deleted ", by block," after "area" in the first sentence, and added the second sentence to subsection (f). Stats. 1978, Ch. 1207, in effect January 1, 1979, operative January 1, 1981, substituted "that will comply with Section 33670 and 33670.5" for "pursuant to Section 33670" in the first sentence, and substituted "Sections 33670 and 33670.5" for "Section 33670" in the third sentence of the first paragraph; and added the second sentence to subsection (f). Stats. 1982, Ch. 1465, in effect January 1, 1983, substituted "those" for "such" after "advise" in the first sentence, deleted "such" after "subventions" in subsection (c), added "for the preceding year, or, if requested by the redevelopment agency," after "area" in the first sentence of subsection (f) and substituted "However," for "Provided that" and "shall be" for "are" after "33670.5" in the second sentence thereof, and deleted former subsection (g); deleted the former second paragraph; substituted "that" for "such" after "receipt of", and substituted "Section 2052" for "Section 2050" after "in" in the second sentence of the second paragraph; substituted "those" for "such" after "receive" in the first sentence, and deleted "such" after "no" in the second sentence of the third paragraph; and substituted "the" for "such" after "if" in the first sentence of the fourth paragraph. Stats. 1984, Ch. 147, in effect January 1, 1985, substituted "60" for "90" after "within", and added ", unless the redevelopment agency . . . within 90 days" after "Equalization" in the first sentence, and substituted "60" for "90" after "within" and added ", unless the agency . . . within 90 days" after "Code" in the second sentence of the second paragraph.
Note.—Section 2 of Stats. 1987, Ch. 6X (First Extra Session), in effect November 16, 1987, provided, in part, that with respect to the adoption of the redevelopment plan within the City of Whittier which includes as the redevelopment project area thereof all or any portion of a disaster area, as defined in Section 34004 of the Health and Safety Code, based upon the earthquakes of October 1, 1987, and October 4, 1987, for the purposes of Section 33328 of the Health and Safety Code, "last equalized assessment roll" and "base-year assessment roll" means the assessment roll as reduced in accordance with the provisions of subdivision (b) of Section 170 of the Revenue and Taxation Code.