CA AB2458

School districts that provide exemptions from qualified special taxes and contract with counties to collect those taxes must annually provide exemption information to the county tax collector, including hyperlinks to exemption details and applications, and a phone number for inquiries.

County tax collectors must include a "Parcel Tax Exemptions" hyperlink on their website homepage linking to school district exemption information, but only when the school district provides the required information at least 90 days before the tax bill is mailed.

County tax bills must include information indicating that school district parcel tax exemption information is available on the tax collector's website, with the website URL included.

Qualified special taxes may exempt persons aged 65 or older, persons receiving Supplemental Security Income for disability, or persons receiving Social Security Disability Insurance benefits with income not exceeding 250 percent of 2012 federal poverty guidelines.

These requirements become operative on January 1, 2020, and constitute a state-mandated local program for which counties and school districts are eligible for reimbursement.