CA AB2109

Requires the State Controller to include information about locally assessed parcel taxes in financial transaction reports for counties, cities, and special districts.

Mandates reporting of parcel tax type and rate, number of parcels subject to and exempt from the tax, sunset dates, revenue received, and how revenue is being used.

Obligates counties, cities, and special districts that assess parcel taxes to provide necessary information to the Controller as requested.

Defines "parcel tax" as a tax levied on property identified by assessor's parcel number or as an incident of property ownership under the California Constitution, collected through annual property tax bills.

Requires state reimbursement to local agencies and school districts for any costs mandated by the act, as determined by the Commission on State Mandates.