Frequently Asked Questions about Tax Levies in California Bills
Frequently Asked Questions about Tax Levies in California Bills By Chris Micheli There is often confusion regarding whether a bill is a tax levy or not, and what a “tax levy” designation actually means. To make matters worse, a common misconception is that a tax levy is a bill that proposes a tax increase. What is a “tax levy” for California bill purposes? A tax levy is a bill that proposes to change the base, rate, or burden of any tax. Is the definition of a tax levy found in California law? Unfortunately, the term is not defined in either the state Constitution or in statute. Who determines whether a bill is deemed a tax levy? The determination of whether a bill is a tax levy is done by the attorneys in the Office of Legislative Counsel. What will bill readers see in a section at the end of a bill that is a tax levy? The following statement is a plus section in a tax levy bill: “This act provides for a tax levy within the ...