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CA SB219

CA SB219
Property taxation: delinquent penalties and costs: cancellation: public health orders.


summary

Introduced
01/13/2021
In Committee
07/07/2021
Crossed Over
03/25/2021
Passed
07/15/2021
Dead
Signed/Enacted/Adopted
07/23/2021

Introduced Session

2021-2022 Regular Session

Bill Summary

An act to amend Section 4985.2 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately.

AI Summary

This bill would authorize county auditors or tax collectors to cancel any penalty, costs, or other charges resulting from property tax delinquency if the failure to make a timely payment is due to a documented hardship arising from a shelter-in-place order, as defined, and the principal payment is made by June 30 of the fiscal year in which the payment first became delinquent. The bill would also require the state to reimburse local agencies and school districts for any state-mandated costs, and declare the bill an urgency statute to take immediate effect in order to provide relief to taxpayers facing hardships due to the COVID-19 pandemic.

Committee Categories

Budget and Finance

Sponsors (4)

Last Action

Chaptered by Secretary of State. Chapter 131, Statutes of 2021. (on 07/23/2021)

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