NY State Assembly Bill 2009-A10951

Archive: Last Bill Status - In Assembly Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 05, 2010	referred to ways and means

2009-A10951 (ACTIVE) - Details

Current Committee:: Assembly Ways And Means
Law Section:: State Finance Law
Laws Affected:: Rpld & add §3, amd §§42 & 89-b, St Fin L; amd §305, RPT L; add §§57 & 58, Leg L; add §202-c, V & T L

2009-A10951 (ACTIVE) - Summary

Enacts the "taxpayer bill of rights"; changes the state fiscal year to October 1 through September 30; requires the legislature to provide sufficient revenue to pay all state expenditures; provides for the assessment and valuation of all real property

2009-A10951 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:A10951

TITLE OF BILL:  An act to amend the state finance law, in relation to
the fiscal year of the state; and to repeal section 3 of the state
finance law relating to the fiscal year (Part A); to amend the state
finance law, in relation to requiring the legislature to provide
sufficient revenue to cover all state expenditures (Part B); to amend
the real property tax law, in relation to the valuation of real
property (Part C); to amend the legislative law, in relation to
prohibiting the imposition of any state charge, fee or tax for the
benefit of any municipal corporation or school district (Part D); to
amend the legislative law, in relation to prohibiting the provision of
tax exemptions to business corporations (Part E); to amend the vehicle
and traffic law and the state finance law, in relation to requiring
the deposit, into the dedicated highway and bridge trust fund, of all
fees received by the department of motor vehicles (Part F); and to
restrain the growth of government at all levels within the state (Part
G)

PURPOSE OR GENERAL IDEA OF BILL: The purpose of this bill is to enact
the Taxpayer Bill of Rights.

SUMMARY OF SPECIFIC PROVISIONS: Section 1 establishes "Taxpayer Bill
of Rights" as the short title of the bill.

Section 2 established the Part structure of the bill.

Section 1 of Part A repeals section 3 of the state finance law and
creates a new section 3 of the state finance law to extend the current
fiscal year, commencing April 1, 2010, to September 30, 2011.
Beginning October 1, 2011, the first day of October will begin a new
fiscal year.

Sections 2 and 3 of Part A establishes that all books, inventories,
and accounts required to be closed on the last day of the fiscal year
shall be closed September 30 of each year.

Section 4 of Part A establishes that any provisions of existing laws
that refer to the fiscal year, as well as required reports, shall be
deemed modified and construed in connection with this section,

Section 5 of Part A requires that on or before August 15 of each year,
the legislature shall adopt a joint resolution that establishes the
maximum appropriation to each state agency for operations, local
assistance, and capital construction.

Section 6 of Part A requires that this component of the bill take
effect immediately.

Section 1 of Part B amends Section 42 of the state finance law to add
subsection 2, requiring that the legislature fully fund all
appropriations enacted into law.

Section 2 of Part B requires that this component of the bill take
effect September 1, 2011.


Section 1 of Part C amends Section 305 of the real property tax law.
Subsection 1 requires that every real property tax levy shall be
imposed uniformly on all real property not otherwise exempt from such
taxation, and also establishes the real value of agricultural land be
determined solely by consideration of the earning or productive
capacity of such land. Subsection 2 establishes that residential real
property be valued at 21% of its actual value and requires that the
legislature shall, by law, determine the assessment percentage of real
property for each year beginning January 1, 2012, Subsection 3
mandates that the office of real property services shall conduct a
valuation for assessment study, sampling at least 1 percent of every
class of real property in every county, and that real property
services order the assessing authority to reappraise affected real
property if the assessment did not comply with the provisions of this
section.

Section 2 of Part C requires that this component of the bill take
effect on the first of January.  Section 1 of Part D adds a new
section 57 to the legislative law prevents the legislature from
considering or passing any bill which imposes a fee, charge, or tax
the proceeds of any municipal corporation, or agency or public
authority thereof.

Section 2 of Part D requires that this component of the bill take
effect immediately.

Section 1 of Part E adds a new section 58 to the legislative law,
which requires that no business corporation receive a tax exemption.

Section 2 of Part E requires that this component of the bill take
effect on the January.

Section 1 of Part F amends the vehicle and traffic law, adding section
202-C to require monthly payment to the Comptroller of fees, fines,
and penalties, which shall be deposited immediately to the credit of
the dedicated highway and bridge trust fund.

Section 2 of part F amends subdivision 4 of section 89-b of the state
finance law to establish moneys collected pursuant to section 1 of
part F of this bill as the highway and bridge capital account.

Section 3 of part F requires that this component of the bill take
effect on April 1.

Section 1 of part G states the intentions of this act, to restrain the
growth of government, and grants to any resident of the state, or by a
class of residents, the right to enforce the act through civil cause
of action, and defines the penalty to the state if such civil cause of
action be found to have merit and the resident's rights violated.

Section 2 of part G defines "ballot-issue," "emergency," "fiscal year
spending," "government entity," and "inflation" as applied in this
bill.

Section 3 of part G establishes provisions for a ballot referendum on
spending.


Section 4 of part G requires ballot referenda on any new tax, tax rate
increase, increase in real property tax rate, extension of an expiring
tax or change of tax policy directly causing a net tax revenue gain;
or the creation of any multiple fiscal year direct or indirect
government entity debt or financial obligation.

Section 5 of part G requires each government entity to reserve at
least three percent of its fiscal year spending for use in declared
emergencies.

Section 6 of part G prevents government entities from imposing
emergency real property taxes, but otherwise authorizes the collection
of emergency taxes upon the declaration of an emergency and a
two-thirds majority vote of the legislative bodies of the government
entity, and only after the emergency reserves have been depleted. Such
emergency tax will be placed on the ballot at the next general
election.

Section 7 of part G caps spending, based on inflation and population
fluctuation.

Section 8 of part G prohibits the state from imposing real property
taxes and prohibits municipalities from collecting income taxes. No
government entity can increase or establish transfer taxes on real
property. Subsection b of section 8 of part G establishes the process
for real property valuation and for appeal.

2009-A10951 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  10951

                          I N  A S S E M B L Y

                               May 5, 2010
                               ___________

Introduced  by  M. of A. BALL -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the state finance law, in relation to the fiscal year of
  the state; and to repeal section 3 of the state finance  law  relating
  to  the  fiscal  year  (Part  A);  to  amend the state finance law, in
  relation to requiring the legislature to provide sufficient revenue to
  cover all state expenditures (Part B); to amend the real property  tax
  law,  in relation to the valuation of real property (Part C); to amend
  the legislative law, in relation to prohibiting the imposition of  any
  state  charge, fee or tax for the benefit of any municipal corporation
  or school district (Part D); to amend the legislative law, in relation
  to prohibiting the provision of  tax  exemptions  to  business  corpo-
  rations  (Part  E); to amend the vehicle and traffic law and the state
  finance law, in relation to requiring the deposit, into the  dedicated
  highway  and bridge trust fund, of all fees received by the department
  of motor vehicles (Part F); and to restrain the growth  of  government
  at all levels within the state (Part G)

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Short title. This act shall be known and may  be  cited  as
the "taxpayer bill of rights".
  S  2.  This  act enacts into law major components of legislation which
are necessary to enact the taxpayer bill of rights.  Each  component  is
wholly  contained  within  a  Part  identified as Parts A through G. The
effective date for each particular provision contained within such  Part
is  set  forth  in  the  last section of such Part. Any provision in any
section contained within a Part, including the  effective  date  of  the
Part,  which  makes  reference  to a section "of this act", when used in
connection with that particular component, shall be deemed to  mean  and
refer  to  the  corresponding  section of the Part in which it is found.
Section four of this act sets forth the general effective date  of  this
act.

                                 PART A

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

                                                           LBD15644-01-0

A. 10951                            2

  Section  1.  Section  3 of the state finance law is REPEALED and a new
section 3 is added to read as follows:
  S  3.  FISCAL  YEAR.  1.  THE  CURRENT  FISCAL YEAR OF THE STATE WHICH
COMMENCED WITH THE FIRST DAY OF  APRIL,  TWO  THOUSAND  TEN,  IS  HEREBY
EXTENDED AND SHALL END WITH THE THIRTIETH DAY OF SEPTEMBER, TWO THOUSAND
ELEVEN.  FOR  ALL  PURPOSES  OF  DETERMINING  ANNUAL INCREMENTS OF STATE
EMPLOYEES PURSUANT TO THE EDUCATION LAW, THE CIVIL SERVICE LAW OR  OTHER
STATE  LAW,  AND  FOR  ALL  PURPOSES  WHENEVER  BY LAW SOME ACT IS TO BE
PERFORMED OR TIME IS TO BE MEASURED BY THE FISCAL YEAR OF THE STATE, THE
CURRENT FISCAL YEAR, AS SO ABRIDGED, SHALL BE DEEMED TO BE A  FULL  YEAR
UNLESS THE CONTEXT CLEARLY REQUIRES A CONTRARY CONSTRUCTION.
  ON AND AFTER THE FIRST DAY OF OCTOBER, TWO THOUSAND ELEVEN, THE FISCAL
YEAR  OF  THE STATE, FOR THE PURPOSE OF BUDGET, APPROPRIATIONS, RECEIPTS
AND DISBURSEMENTS OF STATE MONEYS AND ALL OTHER STATE AFFAIRS WHICH  ARE
REGULATED  IN  ACCORDANCE  WITH  OR BASED ON FISCAL YEARS, INCLUDING THE
FISCAL AFFAIRS OF ALL STATE DEPARTMENTS, COMMISSIONS, BOARDS,  AGENCIES,
OFFICES  AND INSTITUTIONS, SHALL BEGIN WITH THE FIRST DAY OF OCTOBER AND
END WITH THE NEXT FOLLOWING THIRTIETH DAY OF SEPTEMBER.
  2. ALL BOOKS AND ACCOUNTS IN THE OFFICES OF THE  COMPTROLLER  AND  THE
DEPARTMENT  OF  TAXATION  AND FINANCE SHALL BE KEPT BY FISCAL YEARS. ALL
ANNUAL ACCOUNTS REQUIRED TO BE RENDERED TO THE COMPTROLLER  OR  TO  SUCH
DEPARTMENT BY ANY PERSON SHALL BE CLOSED ON THE THIRTIETH DAY OF SEPTEM-
BER  IN EACH YEAR, AND BE RENDERED AS SOON THEREAFTER AS PRACTICABLE, IF
NO TIME IS SPECIALLY PRESCRIBED BY LAW.
  3. WHERE ANY STATUTE PROVIDES, IN TERMS OR EFFECT, THAT ANY  INVENTORY
OR  ACCOUNT,  OR  A  REPORT RELATING IN WHOLE OR IN PART TO RECEIPTS AND
DISBURSEMENTS OF MONEY, BE MADE TO THE LEGISLATURE OR ANY STATE  OFFICER
ANNUALLY,  OR FOR A YEAR, BY A DEPARTMENT, COMMISSION, BOARD, OR OFFICER
UNDER THE STATE GOVERNMENT, SUCH INVENTORY OR ACCOUNT, AND  SUCH  REPORT
SO  FAR  AS  IT RELATES TO SUCH RECEIPTS AND DISBURSEMENTS, SHALL BE FOR
THE PRECEDING  FISCAL  YEAR,  UNLESS  THE  CALENDAR  YEAR  BE  EXPRESSLY
MENTIONED.
  4.  EXISTING  PROVISIONS  OF  OTHER  LAWS DESCRIBING OR REFERRING TO A
FISCAL YEAR OF THE STATE AS BEGINNING APRIL FIRST AND ENDING MARCH THIR-
TY-FIRST, OR MAKING ANY REQUIREMENT WITH RESPECT TO SUCH FISCAL YEAR, OR
REFERRING TO ANY YEAR SO BEGINNING AND ENDING WHICH APPLIES TO  INVENTO-
RIES OR ACCOUNTS IN STATE MATTERS, OR TO REPORTS RELATING TO STATE MONEY
OR  PROPERTY, SHALL BE DEEMED MODIFIED BY AND BE CONSTRUED IN CONNECTION
WITH THIS SECTION, AND BE DEEMED TO REFER TO A FISCAL OR TO ANOTHER YEAR
OR PERIOD BEGINNING AND ENDING AS HEREIN PRESCRIBED FOR A FISCAL YEAR.
  5. ON OR BEFORE AUGUST FIFTEENTH  EACH  YEAR,  THE  LEGISLATURE  SHALL
ADOPT  A  JOINT RESOLUTION THAT ESTABLISHES THE MAXIMUM APPROPRIATION TO
EACH  STATE AGENCY FOR STATE OPERATIONS, LOCAL  ASSISTANCE  AND  CAPITAL
CONSTRUCTION.
  S 2. This act shall take effect immediately.

                                 PART B

  Section  1.  Section 42 of the state finance law is amended to read as
follows:
  S 42. Limitation on expenditures.  1. The several amounts appropriated
in any act shall be deemed to be only for so much thereof  as  shall  be
sufficient  to  accomplish in full the purposes designated by the appro-
priations and shall be paid by the division of the treasury,  department
of  taxation and finance, from the respective funds as specified, pursu-
ant to the requirements of this chapter. It shall be  the  duty  of  the

A. 10951                            3

comptroller  to  report  annually  to  the legislature the detail of the
several expenditures.
  2.  NO  STATE BUDGET NOR ANY OTHER APPROPRIATION SHALL BE ENACTED INTO
LAW UNLESS THE LEGISLATURE SHALL HAVE ENACTED LAWS PROVIDING REVENUE  IN
SUCH  AMOUNTS  AS SHALL BE NECESSARY TO FUND ALL EXPENDITURE REQUIRED BY
THE STATE BUDGET AND OTHER APPROPRIATIONS.
  S 2. This act shall take effect September 1, 2011.

                                 PART C

  Section 1. Section 305 of the real property tax law, as added by chap-
ter 1057 of the laws of 1981, is amended to read as follows:
  S 305. Assessment methods and standard.  1.  [The  existing  assessing
methods  in  effect in each assessing unit on the effective date of this
section may continue.
  2. All real property in each assessing unit shall  be  assessed  at  a
uniform  percentage of value (fractional assessment) except that, if the
administrative code of a city with a population of one million  or  more
permitted,  prior to January first, nineteen hundred eighty-one, a clas-
sified assessment standard, such standard shall govern unless such  city
by  local  law  shall  elect  to  be  governed by the provisions of this
section.
  3. Any assessing unit in which assessments are at full value by reason
of a revaluation may adopt a level of assessment in accordance with this
section.] EVERY REAL PROPERTY TAX LEVY SHALL BE  IMPOSED  IN  A  UNIFORM
MANNER  UPON ALL REAL PROPERTY, NOT OTHERWISE EXEMPT FROM SUCH TAXATION,
LOCATED WITHIN THE TERRITORIAL JURISDICTION OF THE TAXING AUTHORITY. THE
ACTUAL VALUE OF EACH PARCEL OF REAL PROPERTY SHALL BE  DETERMINED  IN  A
MANNER  TO SECURE JUST AND EQUALIZED VALUATIONS.  VALUATIONS FOR ASSESS-
MENTS SHALL BE BASED ON APPRAISAL BY THE ASSESSING AUTHORITY  DETERMINED
BY  APPROPRIATE  CONSIDERATION  OF  COST  APPROACH,  MARKET APPROACH AND
INCOME APPROACH. HOWEVER, THE ACTUAL VALUE OF RESIDENTIAL REAL  PROPERTY
SHALL  BE  DETERMINED SOLELY BASED ON CONSIDERATION OF COST APPROACH AND
MARKET APPROACH. THE ACTUAL VALUE OF AGRICULTURAL LAND SHALL  BE  DETER-
MINED  SOLELY  BY CONSIDERATION OF THE EARNING OR PRODUCTIVE CAPACITY OF
SUCH LAND.
  2. RESIDENTIAL REAL PROPERTY SHALL BE VALUED FOR ASSESSMENT  AT  TWEN-
TY-ONE  PERCENT  OF  ITS  ACTUAL  VALUE.  FOR THE REAL PROPERTY TAX YEAR
COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWELVE, THE  LEGISLA-
TURE  SHALL, BY LAW, DETERMINE THE PERCENTAGE OF THE AGGREGATE STATEWIDE
VALUATION FOR ASSESSMENT OF RESIDENTIAL REAL PROPERTY.  THEREAFTER,  FOR
EACH  REAL  PROPERTY  TAX YEAR, THE LEGISLATURE, BY LAW, SHALL DETERMINE
THE PERCENTAGE OF  THE  STATEWIDE  VALUATION  FOR  ASSESSMENT  WHICH  IS
ATTRIBUTABLE  TO  EACH  CLASS OF TAXABLE REAL PROPERTY, AFTER ADDING THE
INCREASED VALUATION FOR ASSESSMENT ATTRIBUTABLE TO NEW CONSTRUCTION. FOR
EACH YEAR IN WHICH THERE IS A CHANGE IN  THE  LEVEL  OF  VALUE  USED  IN
DETERMINING  ACTUAL  VALUE,  THE  RATIO  OF VALUATION FOR ASSESSMENT FOR
RESIDENTIAL REAL PROPERTY SHALL BE ADJUSTED TO ENSURE THAT THE  PERCENT-
AGE OF THE AGGREGATE STATEWIDE VALUATION FOR ASSESSMENT WHICH IS ATTRIB-
UTABLE  TO RESIDENTIAL REAL PROPERTY SHALL REMAIN THE SAME AS IT WAS THE
YEAR IMMEDIATELY PRECEDING THE YEAR IN WHICH SUCH  CHANGE  OCCURS.  SUCH
ADJUSTED  RATIO SHALL BE THE RATIO OF VALUATION FOR ASSESSMENT FOR RESI-
DENTIAL REAL PROPERTY FOR THOSE YEARS FOR WHICH SUCH NEW LEVEL OF  VALUE
IS USED.  ALL OTHER TAXABLE REAL PROPERTY SHALL BE VALUED FOR ASSESSMENT
AT TWENTY-NINE PERCENT OF ITS ACTUAL VALUE.

A. 10951                            4

  3.  (A)  DURING  EACH  YEAR THE OFFICE OF REAL PROPERTY SERVICES SHALL
CONDUCT A VALUATION FOR ASSESSMENT STUDY. EACH SUCH STUDY  SHALL  DETER-
MINE  WHETHER  OR  NOT  EACH  ASSESSING  AUTHORITY HAS COMPLIED WITH THE
PROVISIONS OF LAW RELATING TO THE ASSESSMENT OF REAL  PROPERTY  AND  HAS
DETERMINED  THE  ACTUAL  VALUE  AND VALUATION FOR ASSESSMENT OF EACH AND
EVERY CLASS OF REAL PROPERTY. THE STUDY SHALL SAMPLE NOT LESS  THAN  ONE
PERCENT OF EACH AND EVERY CLASS OF REAL PROPERTY IN EACH COUNTY.
  (B)  IF  ANY  SUCH  STUDY  REVEALS THAT AN ASSESSING AUTHORITY DID NOT
COMPLY WITH THE PROVISIONS OF THIS CHAPTER, THE OFFICE OF REAL  PROPERTY
SERVICES SHALL ORDER SUCH ASSESSING AUTHORITY TO REAPPRAISE THE AFFECTED
REAL PROPERTY.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.

                                 PART D

  Section 1. The legislative law is amended by adding a new  section  57
to read as follows:
  S  57.  IMPOSITION OF FEES, CHARGES AND TAXES FOR THE BENEFIT OF LOCAL
GOVERNMENTS. THE LEGISLATURE SHALL NOT CONSIDER OR PASS ANY  BILL  WHICH
IMPOSES ANY FEE, CHARGE OR TAX THE PROCEEDS OF WHICH ARE FOR THE BENEFIT
OF  ANY  MUNICIPAL  CORPORATION,  OR AGENCY OR PUBLIC AUTHORITY THEREOF.
HOWEVER, NO PROVISION OF THIS SECTION SHALL BE DEEMED  TO  PROHIBIT  THE
ENACTMENT  OF ANY LAW WHICH AUTHORIZES A MUNICIPAL CORPORATION TO IMPOSE
ANY FEE, CHARGE OR TAX FOR THE BENEFIT OF SUCH CORPORATION.
  S 2. This act shall take effect immediately.

                                 PART E

  Section 1. The legislative law is amended by adding a new  section  58
to read as follows:
  S  58. CORPORATE TAXATION. NOTWITHSTANDING ANY PROVISION OF LAW TO THE
CONTRARY, NO LAW SHALL BE ENACTED WHICH GRANTS ANY BUSINESS  CORPORATION
AN EXEMPTION FROM ANY TAX IMPOSED BY THE STATE OR ANY POLITICAL SUBDIVI-
SION  THEREOF.  EVERY  LAW ENACTED IN VIOLATION OF THIS SECTION SHALL BE
VOID AND OF NO FORCE OR EFFECT.
  S 2. This act shall take effect on the first of January next  succeed-
ing the date on which it shall have become a law.

                                 PART F

  Section  1.  The  vehicle  and  traffic law is amended by adding a new
section 202-c to read as follows:
  S 202-C.  FEES,  FINES  AND  PENALTIES  RECEIVED  BY  THE  DEPARTMENT.
NOTWITHSTANDING  ANY  PROVISION OF LAW TO THE CONTRARY, THE COMMISSIONER
SHALL ON OR BEFORE THE TENTH DAY OF EACH MONTH PAY TO  THE  STATE  COMP-
TROLLER ALL FEES, FINES AND PENALTIES COLLECTED BY THE DEPARTMENT PURSU-
ANT TO THIS CHAPTER DURING THE PRECEDING CALENDAR MONTH. UPON RECEIPT OF
MONEYS  PURSUANT  TO  THIS  SECTION, THE STATE COMPTROLLER SHALL DEPOSIT
SUCH MONEYS TO THE CREDIT OF THE DEDICATED HIGHWAY AND BRIDGE TRUST FUND
ESTABLISHED PURSUANT TO SECTION EIGHTY-NINE-B OF THE STATE FINANCE LAW.
  S 2. Subdivision 4 of section 89-b of the state finance law, as  added
by chapter 56 of the laws of 1993, is amended to read as follows:
  4.  The highway and bridge capital account shall consist of all moneys
DEPOSITED PURSUANT TO SECTION TWO HUNDRED TWO-C OF THE VEHICLE AND TRAF-
FIC LAW AND ALL MONEYS transferred from the special  obligation  reserve

A. 10951                            5

and payment account and any other moneys credited or transferred thereto
from any other fund, account or source.
  S  3. This act shall take effect on the first of April next succeeding
the date on which it shall have become a law.

                                 PART G

Section 1. General provisions. The provisions of this act  are  intended
and  shall be deemed to have been enacted for the purpose of restraining
the growth of government. The provisions of this act may be enforced  by
means of a civil cause of action commenced in supreme court by any resi-
dent  of  the state or by any class of such residents. Prevailing plain-
tiffs shall be allowed their court costs and reasonable attorneys  fees.
All revenue collected, kept or spent in violation of this act during the
four  state  fiscal  years  preceding  the  commencement of the cause of
action shall be repaid to taxpayers with  ten  percent  simple  interest
thereon.  The method of providing any such refund shall be as determined
by the trial court for the cause  of  action,  including  the  temporary
provision of tax credits or rate reductions.
  S 2. Definitions. As used in this act:
  (a) "Ballot-issue" means a referendum.
  (b)  "Emergency" shall not include economic conditions, revenue short-
falls, or salary or benefit increases.
  (c) "Fiscal year spending" means all expenditures and reserve increase
of a government entity, except those made for refunds,  and  those  from
gifts,  federal funds, a public retirement system, reserve transfers and
property sales.
  (d) "Government entity" means the state or any  political  subdivision
thereof.
  (e)  "Inflation"  means  the  percentage  change  in the United States
Bureau of Labor Statistics Consumer Price Index for all urban consumers.
  S 3. Referendum provisions. (a) All referenda shall  be  presented  to
the  registered  voters of the appropriate government entity on the date
of the general election.
  (b) Not less than 30 days before the day of the  general  election  at
which  a  referendum  will be on the ballot, the government entity shall
mail notice of such referendum addressed to "All Registered  Voters"  at
the  address  of  each registered voter. The titles on every such notice
shall have the following order of preference:  "NOTICE  OF  ELECTION  TO
INCREASE  TAXES/TO  INCREASE  DEBT/ ON A CITIZEN PETITION/ ON A REFERRED
MEASURE". Every notice shall include:
  (i) the date and hours of the election, referendum title and text, and
the address and telephone number of the board of elections;
  (ii) for proposed tax and/or debt increases, the estimated  or  actual
total of government entity spending for the current fiscal year and each
of  the  past  4  fiscal  years,  and  the overall percentage and dollar
change;
  (iii) for the first full fiscal year of each  proposed  tax  increase,
estimates  of the maximum dollar amount of each increase and for govern-
ment entity fiscal year spending without the increase;
  (iv) for proposed debt increases, the principal amount  of  the  debt,
and  the  maximum  annual  and  total repayment costs; and the principal
balance of any existing debt and its maximum annual and total  repayment
costs; and
  (v)  two  summaries,  of  not  more  than 500 words each, one of which
supports the approval of the referendum and the other of which  supports

A. 10951                            6

the  rejection of the referendum. No such summary shall include the name
of any person or entity supporting or opposing the referendum.
  (c)  Except  as  otherwise  provided  after  voter  approval, if a tax
increase or fiscal year spending exceeds any estimate established pursu-
ant to paragraph (iii) of subdivision (b) of this section for  the  same
fiscal  year,  such  tax  increase  shall  be  reduced up to one hundred
percent in proportion to the combined dollar excess,  and  the  combined
excess  revenue refunded in the next fiscal year. Government entity debt
shall not issue on terms that would exceed  its  share  of  its  maximum
repayment costs established in paragraph (iv) of subdivision (b) of this
section.    Referendum  titles  for  tax  or debt increases shall begin:
"SHALL (government entity) TAXES BE INCREASED $ _____________ ANNUALLY?"
or "SHALL (government entity) DEBT BE INCREASED (principal amount), WITH
REPAYMENT COST OF $ ___________?".
  S 4. Required referenda. Except as otherwise provided in  section  six
of  this  act, each government entity shall hold a referendum in advance
for:
  (a) any new tax, tax rate increase,  increase  in  real  property  tax
rate,  extension  of  an  expiring  tax or change of tax policy directly
causing a net tax revenue gain; or
  (b) creation of any multiple fiscal year direct or indirect government
entity debt or other financial obligation  whatsoever  without  adequate
present  cash  reserves pledged irrevocably and held for payments in all
future fiscal years.
  S 5. Emergency reserves. For use in declared  emergencies  only,  each
government entity shall reserve three percent or more of its fiscal year
spending  excluding debt service. Any unused reserves shall apply to the
following fiscal year's reserve.
  S 6. Emergency taxes. No government entity shall impose  an  emergency
real  property  tax.  However,  all other emergency taxes are authorized
under the following conditions:
  (a) upon the declaration of an emergency and the approval of an  emer-
gency  tax  by  a  two-thirds  majority  vote of the legislative body or
bodies of the government entity. The declaration of an emergency and the
imposition of an emergency tax  shall  be  separately  approved  by  the
appropriate legislative body or bodies;
  (b)  emergency tax revenue shall be expended only after the government
entity has depleted its emergency reserves, and shall be refunded within
one hundred eighty days after the emergency ends if not expended; and
  (c) any emergency tax rejected at  the  succeeding  general  election,
held  not less than sixty days after the emergency, shall be immediately
repealed after such election.
  S 7. Spending limits. (a) The maximum annual percentage change in  the
state  budget shall not exceed the rate of inflation plus the percentage
change in state population in the  prior  calendar  year,  adjusted  for
revenue  changes. State population shall be determined by annual federal
census estimates and such number shall be adjusted every decade to match
the federal census.
  (b) The maximum annual percentage  change  in  municipal  fiscal  year
spending  shall  not  exceed  the  rate  of inflation plus local growth,
adjusted for revenue changes.
  (c) The maximum annual percentage change in real property tax  revenue
of  any government entity shall not exceed inflation in the prior calen-
dar year plus annual growth, adjusted for revenue changes.
  (d) If revenue from sources not excluded  from  fiscal  year  spending
exceeds  the limits for the fiscal year, the excess shall be refunded in

A. 10951                            7

the next fiscal year unless the voters approve a revenue  change  as  an
offset.
  S 8. Revenue limits. (a) No government entity shall increase or estab-
lish  new transfer taxes on real property. The state shall be prohibited
from imposing real property  taxes.  No  municipality  shall  impose  an
income tax on any individual or entity.
  (b)  Regardless  of  the  frequency of reassessment, valuation notices
shall be mailed annually and may be grieved and appealed annually,  with
no  presumption  in  favor of any prior valuation. Actual value shall be
stated on all real property tax bills and  valuation  notices,  and  for
residential  real  property,  shall  be  determined solely at the market
approach to appraisal.
  S 9. This act shall take effect immediately.
  S 3. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be  adjudged  by  any  court  of
competent  jurisdiction  to  be invalid, such judgment shall not affect,
impair or invalidate the remainder thereof, but shall be confined in its
operation to the clause, sentence, paragraph,  subdivision,  section  or
part thereof directly involved in the controversy in which such judgment
shall  have been rendered. It is hereby declared to be the intent of the
legislature that this act would have been enacted even if  such  invalid
provisions had not been included in this act.
  S  4.  This act shall take effect immediately; provided, however, that
the applicable effective date of Parts A through G of this act shall  be
as specifically set forth in the last section of such Parts.

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Assembly Bill A10951

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Archive: Last Bill Status - In Assembly Committee

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Archive: Last Bill Status - In Assembly Committee

Actions

2009-A10951 (ACTIVE) - Details

2009-A10951 (ACTIVE) - Summary

2009-A10951 (ACTIVE) - Sponsor Memo

2009-A10951 (ACTIVE) - Bill Text download pdf

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