Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 4. Disaster Relief


Chapter 4. Disaster Relief*

* Chapter 4 was added by Stats. 1986, Ch. 16, in effect March 11, 1986.

Note.—Section 7 of Stats. 1986, Ch. 16, provided that no reimbursement shall be made from the State Mandates Claims Fund for costs mandated by the state pursuant to this act. Sec. 8 thereof provided that the provisions of this act are severable.

181. 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 storms and floods occurring during February 1986.

(2) Has adopted an ordinance providing for property reassessment pursuant to Section 170.

(b) "Eligible property" means real property and any manufactured home which has received the homeowners' exemption or is eligible for the homeowners' exemption as of March 1, 1986, and which is located in an eligible county.

(c) "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 April 10, 1986, installment of taxes on property on the regular secured roll for the 1985–86 fiscal year, as provided in Section 185.

History.—Added by Stats. 1986, Ch. 16, effective March 11, 1986. Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, substituted "manufactured home" for "mobilehome" after "property and any" in the first sentence of subdivision (b).

182. Certification of delinquent taxes; regular secured roll. On or before May 31, 1986, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the second installment of property taxes on the regular secured roll for the 1985–86 fiscal year which are not paid by 5 p.m. on April 10, 1986, and which are delinquent, less the total amount of payments of that second installment received between April 10, 1986, and the date of the tax collector's certification, and the delinquency percentage rate for property taxes on the regular secured roll for the 1982–83, 1983–84, and 1984–85 fiscal years.

History.—Added by Stats. 1986, Ch. 16, effective March 11, 1986. Stats. 1986, Ch. 1110, effective September 24, 1986 substituted "May 31, 1986" for "May 1, 1986" after "before".

182.5. Certification of property supplemental roll tax deferral claims. If an eligible county has adopted an ordinance in accordance with Section 191, the tax collector shall certify to the Director of Finance on or before May 1, 1986, the total amount of supplemental roll property tax deferral claims submitted pursuant to Section 191 to the county by 5 p.m. on April 10, 1986.

History.—Added by Stats. 1986, Ch. 16, effective March 11, 1986.

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183. Allocation to counties; regular secured roll. If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182, the Director of Finance shall determine an amount for payment to the county which is equal to the amount of the second installment of property taxes on the regular secured roll for the 1985–86 fiscal year which is not paid by 5 p.m. on April 10, 1986, less a percentage of that amount which is equal to the average delinquency rate for property taxes on the regular secured roll for the immediately preceding three fiscal years. The Director of Finance shall certify the amount so determined 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. 1986, Ch. 16, effective date March 11, 1986.

184. Allocation to counties; supplemental roll. If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182.5, the Director of Finance shall 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. 1986, Ch. 16, effective March 11, 1986.

185. Claim for deferral of payment of second installment of taxes on the regular secured roll for the 1985–86 fiscal year. (a) Any owner of eligible property who files on or before April 10, 1986, a claim for reassessment pursuant to the provisions of Section 170 based upon flood or storm damage occurring in February 1986 and amounting to ten thousand dollars ($10,000) or more under procedures set forth in subdivision (b) of Section 170, may apply to the county assessor to defer payment of the second installment of property taxes on the regular secured roll for the 1985–86 fiscal year with respect to that property which are due no later than April 10, 1986. 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 issued to the property owner. Taxes deferred pursuant to this section are due 30 days after the date the corrected tax bill is issued 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 a 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. 1986, Ch. 16, effective March 11, 1986. Stats. 1986, Ch. 1110, effective September 24, 1986, added "under procedure set forth in subdivision (b) of Section 170," after "($10,000) or more" in the first sentence, substituted "issued" for "sent" after "been" in the second sentence, and substituted "the date the corrected tax bill is issued" for "receipt by the owner of the corrected tax bill" after "after" in the third sentence of subdivision (a); and substituted "did not file a claim in good faith" for "was not entitled to that deferral" after "taxes" in the first sentence of subdivision (b).

187. Remittance to Controller; regular secured roll. On or before December 31, 1986, 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 183, less the amount of its property tax revenue lost in the 1985–86 fiscal year as a result of the reassessment pursuant to Section 170 of that property which was damaged or destroyed by the storms and floods of February 1986. 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. 1986, Ch. 16, effective March 11, 1986.

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187.5. Remittance to Controller; supplemental roll. On or before December 31, 1986, each eligible county which has adopted an ordinance in accordance with Section 191, 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 184, less the amount of its supplemental roll property tax revenue lost in the 1985–86 fiscal year as the result of reassessment pursuant to Section 170 of that property which was damaged or destroyed by the storms and floods of February 1986 and for which a deferral of supplemental roll property taxes was claimed pursuant to the ordinance adopted in accordance with Section 191.

History.—Added by Stats. 1986, Ch. 16, effective March 11, 1986.

188. Review and audit. 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. 1986, Ch. 16, effective March 11, 1986. Stats. 1986, Ch. 1110, effective September 24, 1986, added "and the repayment of funds by" after "funds to" and substituted "this chapter" for "Sections 183 and 184" after "pursuant to".

188.5. Implementation; procedures. The Department of Finance and the Controller shall establish guidelines in carrying out the provisions of this chapter. These guidelines shall include a procedure for the review of claims submitted by an eligible county to the Department of Finance for allocations under this chapter. 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. 1986, Ch. 16, effective March 11, 1986.

189. Notification of property owners. Each eligible county shall make every reasonable effort to inform eligible property owners of the benefits provided by this chapter.

History.—Added by Stats. 1986, Ch. 16, effective March 11, 1986.

190. Intent. It is the intent of this chapter to provide immediate tax relief where property was damaged during the February 1986 storms and floods and to ensure that local governments receive the property tax revenues necessary to carry out their operations in the 1985–86 fiscal year.

History.—Added by Stats. 1986, Ch. 16, effective March 11, 1986. Stats. 1986, Ch. 1110, effective September 24, 1986, substituted "where" for "to homeowners whose" after "relief".

191. Deferral of unpaid nondelinquent 1985–86 fiscal year supplemental roll taxes; ordinance. Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0.5 which has sustained ten thousand dollars ($10,000) or more in damage as the result of floods or storms occurring in February 1986 if the owner files a claim for deferral on or before April 10, 1986, with the assessor. The corrected supplemental bill 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 second installment of the original bill, whichever is later.

History.—Added by Stats. 1986, Ch. 16, effective date March 11, 1986. Stats. 1986, Ch. 1110, effective September 24, 1986, deleted "1985–86 fiscal year" after "nondelinquent" in the first sentence.

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