California Apartment Association

Split-roll parcel tax bill heads to Assembly committee next week

A CAA-opposed bill that would allow school districts to impose different parcel tax rates on different types of property heads to its first Assembly committee next week.

Sen. Lois Wolk

If SB 1021 by Sen. Lois Wolk, D-Davis, becomes law, school districts would be able to levy one parcel tax rate on single-family homes while charging other rates on apartments and commercial properties.

This split-roll tax bill, which goes before the Assembly Revenue and Taxation Committee on Wednesday, June 25, would let school districts to set parcel tax rates within a district based on characteristics such as parcel size, improvements to the parcel, or the use of the property.

This would overturn a court ruling that school districts levy uniform parcel taxes regardless of property type.

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