Assembly Bill 59 Would Affirm Classes of Property for School Taxes
Rational classification among taxpayers or types of property supported in new bill –
On Monday, January 7, 2013, Assembly member Rob Bonta of Oakland introduced AB 59, which clarifies that existing law authorizes school districts to assess parcel taxes in accordance with uniform property classifications. If it ultimately passes, Piedmont and other cities could classify commercial and residential property separately for school taxes. It also specifically allows rational classification among taxpayers or types of property. Sections of particular interest to Piedmont include:
“The provisions in this section requiring uniform application of taxes shall not be construed as limiting a school district from assessing taxes in accordance with rational classifications among taxpayers or types of property within the school district. This subdivision is declaratory of existing law, and shall apply to transactions predating its enactment.”
Read Assembly Bill number AB 59
