(a) The Legislature finds and declares that the state and local governments benefit when county assessors are able to fairly, accurately, and expeditiously assess property for property tax purposes. It is the intent of the Legislature in enacting this section to assist county assessors in performing property assessments. (b) For the 2018â19 fiscal year to the 2020â21 fiscal year, inclusive, there is hereby created the State Supplementation for County Assessors Program, hereinafter referred to as the âProgramâ in this section, to be administered by the Department of Finance, hereinafter referred to as the âdepartmentâ in this section. (1) Program funding shall be subject to appropriation in the annual Budget Act. (2) (A) In each fiscal year in which it receives program funds, a participating county assessorâs office shall match the Program funds apportioned to that county assessorâs office, at the rate of one dollar ($1) for every two dollars ($2) in Program funds that the county assessorâs office receives in Program funds. (B) If a county assessorâs office authorized to participate in the Program pursuant to subdivision (f) fails to provide matching funds as required by this paragraph, the county assessorâs office shall, within 30 days of an order by the department to do so, return to the State Controllerâs office all Program funds it received in the fiscal year during which it did not provide matching funds. (3) Program funds provided to participating county assessors shall be used to supplement, and not supplant, existing funding and staffing levels. (c) All counties shall be eligible to apply to participate in the Program. The department shall annually apportion to an individual county no more than 15 percent of the amount appropriated for the Program in the Budget Act for the relevant fiscal year. (d) County assessorsâ offices shall use Program funds only for the following purposes: (1) The payment of salaries and benefits to the county assessorâs office staff for the following activities: (A) Assessing and enrolling newly constructed real property. (B) Reassessing real property that has changed ownership. (C) Processing supplemental assessments for real property that has changed ownership. (D) Reassessing existing real property that has been modified in a way that changes its current assessed value. (E) Reassessing real and personal property that has escaped assessment, as provided in Article 4 (commencing with Section 531) of Chapter 3 of Part 2. (F) Reassessing to current market value those real properties for which the county assessor previously reduced the assessed valuation pursuant to subdivision (b) of Section 2 of Article XIII A of the California Constitution. (G) Discovering unassessed real and personal property. (H) Responding to real property assessment appeals pursuant to Part 3 (commencing with Section 1601). (I) Conducting property tax audits pursuant to Sections 469 and 470. (2) Procuring office space for staff hired pursuant to paragraph (1). (3) Procuring office supplies and related items for staff hired pursuant to paragraph (1). (4) Procuring information technology systems and software to assist with the activities specified in subparagraphs (A) to (G), inclusive, of paragraph (1) by increasing efficiencies and effectiveness of property tax administration, and allowing for appropriate utilization of Program funds. (e) County assessorsâ offices that elect to apply to participate in the Program shall do all of the following on or before September 1, 2018: (1) Transmit to the department a resolution of the county board of supervisors that states that the county agrees to provide the county assessorâs office with matching funds as specified in paragraph (2) of subdivision (b). (2) Submit to the department an application, in the form and manner specified by the department. The department may reject applications not received by September 1, 2018. At a minimum, the application s
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