Existing property tax law provides for the payment property taxes on real property on the secured roll in two installments, which are due and payable on specified dates. Under existing property tax law, unpaid property taxes become delinquent, and subject to a delinquent penalty of 10%, as provided. Under existing law, the case of corrections or cancellations made to the roll following a decision of a board of equalization or assessment appeals board in an adopting county if the taxpayer has failed to pay an amount of taxes computed upon assessed value that is the subject of a pending assessment appeal, that taxpayer's relief from penalties is limited to the difference between the county board's final determination of value and the value on the assessment roll for the fiscal year covered by the taxpayer's application for reduction in assessment.
This bill, notwithstanding any other law, would require, upon the filing of an application with a county board of equalization or assessment appeals board for a reduction in an assessment as provided, that the date on which the taxes on the secured roll for the subject real property are due and payable be tolled during the pendency of the assessment appeal as to the disputed amount of the taxes. The bill would authorize tolling only for real property that the taxpayer both owns and occupies. The bill would provide that any taxes owed by the taxpayer are due and payable on specified dates after the resolution of the assessment appeal, as provided, and, if unpaid, deemed delinquent and subject to penalty. The bill would authorize the Governor to suspend operation of these provisions by executive order when, in the Governor's judgment, economic conditions affecting the market in real property on a statewide basis warrant such a suspension. The bill would also make various conforming changes.
By adding to the duties of local tax officials to administer these provisions, the bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

Statutes affected:
AB1959: 2605 RTC, 2606 RTC, 4833.1 RTC, 4985.3 RTC
01/21/20 - Introduced: 2605 RTC, 2606 RTC, 4833.1 RTC, 4985.3 RTC
02/14/20 - Amended Assembly: 2605 RTC, 2606 RTC, 4833.1 RTC, 4985.3 RTC