CA SB954

Expands the State Controller's authority to offset amounts owed to cities and counties by including claims for payment of unclaimed property held by the state, in addition to existing offsets for tax refunds and lottery winnings.

Requires the Controller to offset amounts due a city or county against unclaimed property claims filed by owners under specified procedures in the Code of Civil Procedure.

Permits the Controller to deduct administrative costs from offset amounts to reimburse the Controller, Franchise Tax Board, State Board of Equalization, or California State Lottery for processing expenses.

Applies offset procedures only to amounts that are court judgments, court orders, bench warrants for fines or penalties, or delinquent property taxes with filed certificate liens.