Bill Full Text
Home
-
Bills
-
Bill
-
Authors
-
Dates
-
Locations
-
Analyses
-
Organizations
<?xml version="1.0" ?>
<ns0:MeasureDoc xmlns:html="http://www.w3.org/1999/xhtml" xmlns:ns0="http://lc.ca.gov/legalservices/schemas/caml.1#" xmlns:ns3="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" version="1.0" xsi:schemaLocation="http://lc.ca.gov/legalservices/schemas/caml.1# xca.1.xsd">
<ns0:Description>
<ns0:Id>20250SB__129899INT</ns0:Id>
<ns0:VersionNum>99</ns0:VersionNum>
<ns0:History>
<ns0:Action>
<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2026-02-20</ns0:ActionDate>
</ns0:Action>
</ns0:History>
<ns0:LegislativeInfo>
<ns0:SessionYear>2025</ns0:SessionYear>
<ns0:SessionNum>0</ns0:SessionNum>
<ns0:MeasureType>SB</ns0:MeasureType>
<ns0:MeasureNum>1298</ns0:MeasureNum>
<ns0:MeasureState>INT</ns0:MeasureState>
</ns0:LegislativeInfo>
<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Senator Jones</ns0:AuthorText>
<ns0:Authors>
<ns0:Legislator>
<ns0:Contribution>LEAD_AUTHOR</ns0:Contribution>
<ns0:House>SENATE</ns0:House>
<ns0:Name>Jones</ns0:Name>
</ns0:Legislator>
</ns0:Authors>
<ns0:Title> An act to amend Section 5904 of the Revenue and Taxation Code, relating to taxation. </ns0:Title>
<ns0:RelatingClause>taxation</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Property taxpayers’ bill of rights.</ns0:Subject>
</ns0:GeneralSubject>
<ns0:DigestText>
<html:p>Existing law, known as The Morgan Property Taxpayers’ Bill of Rights, requires the State Board of Equalization to designate a Property Taxpayers’ Advocate to be responsible for, among other things, reviewing the adequacy of procedures for the distribution of information regarding property tax assessment matters and the adequacy of procedures for the prompt resolution of board, assessor, and taxpayer inquiries, and taxpayer complaints and problems. Existing law requires the advocate to report at least annually to the executive officer of the board on the adequacy of existing procedures, or the need for additional or revised procedures, to accomplish the objectives of the property taxpayers’ bill of rights. Existing law provides that nothing in the property taxpayers’ bill of rights requires the board to reassign property tax program responsibilities within its existing organizational
structure.</html:p>
<html:p>This bill would make a nonsubstantive change to that latter provision.</html:p>
</ns0:DigestText>
<ns0:DigestKey>
<ns0:VoteRequired>MAJORITY</ns0:VoteRequired>
<ns0:Appropriation>NO</ns0:Appropriation>
<ns0:FiscalCommittee>NO</ns0:FiscalCommittee>
<ns0:LocalProgram>NO</ns0:LocalProgram>
</ns0:DigestKey>
<ns0:MeasureIndicators>
<ns0:ImmediateEffect>NO</ns0:ImmediateEffect>
<ns0:ImmediateEffectFlags>
<ns0:Urgency>NO</ns0:Urgency>
<ns0:TaxLevy>NO</ns0:TaxLevy>
<ns0:Election>NO</ns0:Election>
<ns0:UsualCurrentExpenses>NO</ns0:UsualCurrentExpenses>
<ns0:BudgetBill>NO</ns0:BudgetBill>
<ns0:Prop25TrailerBill>NO</ns0:Prop25TrailerBill>
</ns0:ImmediateEffectFlags>
</ns0:MeasureIndicators>
</ns0:Description>
<ns0:Bill id="bill">
<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
<ns0:BillSection id="id_16167639-D743-4D6C-BF15-E714C2261CAD">
<ns0:Num>SECTION 1.</ns0:Num>
<ns0:ActionLine action="IS_AMENDED" ns3:href="urn:caml:codes:RTC:caml#xpointer(%2Fcaml%3ALawDoc%2Fcaml%3ACode%2Fcaml%3ALawHeading%5B%40type%3D'DIVISION'%20and%20caml%3ANum%3D'1.'%5D%2Fcaml%3ALawHeading%5B%40type%3D'PART'%20and%20caml%3ANum%3D'14.'%5D%2Fcaml%3ALawSection%5Bcaml%3ANum%3D'5904.'%5D)" ns3:label="fractionType: LAW_SECTION" ns3:type="locator">
Section 5904 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
</ns0:ActionLine>
<ns0:Fragment>
<ns0:LawSection id="id_C5391F1D-87CA-4565-BB99-AC7457D91B3E">
<ns0:Num>5904.</ns0:Num>
<ns0:LawSectionVersion id="id_38379BC8-9061-45BB-BACB-179DA71BC70F">
<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
The board shall designate a “Property Taxpayers’ Advocate.” The advocate shall be responsible for reviewing the adequacy of procedures for both of the following:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
The distribution of information regarding property tax assessment matters between and among the board, assessors, and taxpayers.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The prompt resolution of board, assessor, and taxpayer inquiries, and taxpayer complaints and problems.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
The advocate shall be designated by, and report directly to, the executive officer of the board. The advocate shall at least annually report to the executive officer on the adequacy of existing procedures, or the need for additional or
revised procedures, to accomplish the objectives of this part.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
Nothing in this part
requires the board to reassign property tax program responsibilities within its existing organizational structure.
</html:p>
</ns0:Content>
</ns0:LawSectionVersion>
</ns0:LawSection>
</ns0:Fragment>
</ns0:BillSection>
</ns0:Bill>
</ns0:MeasureDoc>