vania-janet/multiturn-rag-retrieval-data huggingface dataset:
Health Care Coverage Options for Unemployed | HealthCare.gov
This will ensure you get the right amount of savings based on your new annual income estimate.Medicaid, CHIP, and insurance plans through the MarketplaceWhen you fill out a Marketplace application, youâll find out if you qualify for any of these types of coverage:A Marketplace insurance plan. You may qualify for premium tax credits and savings on deductibles, copayments, and other out-of-pocket costs based on your household size and income. Some people with low incomes may wind up paying very small premiums. Learn about getting lower costs on a Marketplace insurance plan.Medicaid. Medicaid provides coverage to millions of Americans with limited incomes or disabilities. Many states have expanded Medicaid to cover all people below certain income levels. Learn more about Medicaid and how to apply.Childrenâs Health Insurance Program (CHIP). CHIP provides coverage for children, and in some states pregnant women, in families with incomes too high for Medicaid but too low to afford private insurance. Learn more about CHIP.After you finish your Marketplace application, youâll get an eligibility determination that tells you what kind of coverage you and others in your household qualify for.More answersDoes unemployment compensation count as income?Yes. Youâll need to report your expected unemployment compensation when applying for health coverage through the Marketplace.When you complete a Marketplace application, youâll need to predict your income for the coverage year the best you can. The application will help you make this estimate.Learn about how to estimate your income.If I make withdrawals from my IRA or 401k, does this count as income?It depends on the kind of account youâre withdrawing from. Generally, the amount of your income from a retirement account distribution depends on the type of retirement account, how much you contributed to it, and whether you were already taxed on the amount you contributed.Withdrawals from a traditional IRA or SEP-IRA generally count as income. (If you made only tax-deductible contributions, all of it is considered income. If you made non-deductible contributions, see IRS Form 8606 (PDF).Roth IRAs are different. Qualified withdrawals from a Roth IRA are not considered income.
Property Tax Assistance | Sierra County, CA - Official Website


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PROPERTY TAX POSTPONEMENT PROGRAMThe California State Controller's Property Tax Postponement Program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria, including at least 40 percent equity in the home and have an annual income of $51,762 or less (among other requirements). The deferment of property taxes is secured by a lien against the property which must eventually be repaid.  For more information about the Property Tax Postponement Program, call (800)952-5661 or email postponement@sco.ca.gov. 

 
 
 

 

 

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This video walks you through the process of preparing and presenting your Assessment Appeal of your Property Tax Assessment at your county Board of Equalization or Assessment Appeals Board.

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A.G. File No. 2023-025
October 27, 2023
 
 PDF Version

Pursuant to Elections Code Section 9005, we have reviewed the proposed statutory initiative related to environmental reviews and housing development fees (A.G. File No. 23-0025, Amendment #1).
Background
Local Governments Rely on Various Local Revenue Sources to Serve Their Communities. Local governments rely on a variety of taxes and fees to fund their services, like schools, fire and police, public works, and parks. The property and sales taxes generally are the largest sources of local tax revenue for cities and counties. However, constitutional restrictions on raising property taxes and voter approval requirements to change or enact new taxes restrict local governments’ revenue raising ability. In addition to taxes, local governments levy a variety of fees. Examples include parking meter fees, building permit fees, regulatory fees, and judicial fines and penalties. Fees do not require voter approval and are therefore a relatively easier means of raising local revenue to support specific services.
Local Government Planning and Approval of New Housing. California’s cities and counties make most decisions about when, where, and to what extent housing will be built.
2001 Budget Analysis: Local Government Financing (9210)
In fact, a recent State Auditor report found that because of "weak oversight," DOF does not have adequate information to make
"good business decisions" regarding the program.
Nonuniform Benefits. While the loan program has benefitted many counties, 11 counties have elected not to participate for
administrative or other reasons. Therefore, the benefits of the program have not been uniform across the state. Moreover, the
program does not adjust to the changing demands of individual assessor offices. The maximum loan amounts for which each
county is eligible is set in statute and has not been amended since the program's inception. 

Options for a Permanent Solution. In its audit, the State Auditor recommended continuing the loan program—but this was only
in comparison to having no state role in property tax administration. While we agree that the loan program is preferable to having no
state role, we recommend allowing the program to sunset as scheduled and replacing it with a better long-term solution to the
disincentives that counties face to invest in the property tax administration system. The program has generally been considered in
two contexts: (1) improving the property tax administration infrastructure and (2) providing general fiscal relief to counties. Based
on which of these goals is a higher priority, the Legislature could implement one of the following ongoing options in place of
extending the sunset of the loan program.

State Share of Growth in Costs. One option would be for the state to pay for the schools' pro rata share (about 52 percent)
of all growth in property tax administration expenditures. Counties would be required to continue to maintain their baseline
spending on property tax administration with the costs shared along their current ratios. However, increases in administration
costs would be paid for by all of the entities benefitting from property taxes—according to their share of the benefits. Counties
would, therefore, make future decisions about whether to spend additional dollars on property tax administration knowing that
the benefits of such investments would be commensurate with their costs. If statewide property tax administration costs
increased by 5 percent, this option would cost the state about $12 million annually. This option is discussed in more detail in The
2001 Budget Analysis: Local Government Financing (9210)
decline in the financial incentive to invest in the property tax administration system. Although cities and special districts are required
to pay for their share of property tax administration costs, school districts are not. As a result, counties pay more than 70 percent of
property tax administration costs, yet they now receive less than 20 percent of the revenues.
Loan Program to Sunset. Although the property tax is a local tax, it nevertheless benefits the state as a result of California's
education financing system. Under this system, increases in property taxes generally translate into reductions in the required state
contribution for education. Recognizing the fiscal strains facing counties and the state interest in a well-administered property tax
system, the Legislature created the Property Tax Administration Loan Program by enacting Chapter 914, Statutes of 1995 (AB
818, Vasconcellos). This program has been extended twice—most recently by Chapter 602, Statutes of 2000 (AB 1038, Wesson),
which extends the program's sunset date by one year—through 2001-02. The legislation appropriates $60 million each year for
loans to counties for additional spending on property tax administration. These loans may be forgiven if counties can demonstrate
that they have generated or preserved sufficient revenues for schools to offset the costs of the loans. In recent years, 47 counties
have participated in the program, with all the loans being forgiven (totaling $50.9 million in 1999-00). The Department of Finance
(DOF) is responsible for administering the program and determining whether to forgive the loans.
Short-Term Benefits But Long-Term Concerns. The program was designed as a short-term solution to the growth of assessor
workload backlogs. In this regard, the program has been relatively successful. By both increasing property tax revenues to
governments and helping to ensure that taxpayers receive a fair assessment, the program has strengthened the property tax
administration system. Work backlogs in most counties have been significantly reduced or eliminated. In our view, however,
extension of the program is not the most effective method for achieving a stable and efficient property tax administration system in
the long term.
LAO Economy and Taxes
In the coming years, more and more aging homeowners likely will look to sell their homes. This surge in sales should boost local government property tax collections. These potential property tax gains are likely to be offset by an increase in the transfer of homes from parents to children which, unlike most home sales, does not trigger higher tax payments.
 

Report 


 The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program
 

Format:
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HTML

March 27, 2017 - 
 The 2014-15 Budget Act established a three-year pilot program known as the State–County Assessors’ Partnership Agreement Program (SCAPAP). Under SCAPAP, the state allocated grants to eight county assessors’ offices to improve local administration of the property tax. In this report, we look at data from the first two years of SCAPAP and attempt to gauge the program’s effect on property tax revenues. Our analysis suggests the effect of SCAPAP on property taxes has been modest. There is even a good chance the state’s fiscal benefit from SCAPAP did not exceed state costs for the program.
 

Report 


 Do Communities Adequately Plan for Housing?
 

Format:
PDF
HTML

March 8, 2017 - 
 In this report, we review the available evidence to gauge whether housing element law--the state's primary tool to ensure that local governments adequately plan for new housing--achieves their objective of ensuring that local communities accommodate future home building. Our review suggests that housing elements fall well short of their goal. Communities’ zoning rules often are out of sync with the types of projects developers desire to build and households desire to live in. As a result, home building lags behind demand. Although we offer a few changes the Legislature could consider, real improvement can come only with a major shift in how communities and their residents think about and value new housing.
 

Post 


 The 2017-18 Budget: The Board of Equalization
 

Format:
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March 7, 2017 -
Frequently Asked Questions (FAQs) | Placer County, CA
Annual Assessed Valuation Reports are located on our website.

How can I obtain the Assessed Valuation for the City of Roseville for the past 5 years?

Annual Assessed Valuation Reports are located on our website.

Is there any other way to get Placer County Assessor data?

You can purchase Assessor Data for any of the 58 California Counties from Parcel Quest.

View All

/FAQ.aspx

 Homeowners' Exemption

Homeowners' Exemption

Is there a fee to apply for the Homeowners' Exemption?

There is no charge to apply for the Homeowners’ Exemption.

I received a notice indicating there was a fee to apply for the Homeowners' Exemption. What should I do?

Disregard the notice. This is not an official mailing from the Assessor’s Office. There is never a charge to file a Homeowners’ Exemption form. If you are not receiving a Homeowners’ Exemption, access the claim form online (e-file link) to apply for the exemption.

What is a Homeowners' Exemption?

California property tax law provides for an exemption of up to $7,000 of the assessed value of a dwelling that is used as a principal place of residence on January 1 of each year. This is a property tax savings of approximately $70 per year. In order to qualify for the exemption you must either:Own and occupy the dwelling as your principal residence as of January 1, each yearIntend to occupy, as your principal residence, a recently purchased or constructed dwelling within 90 days after the purchase or completion of constructionIf you qualify for this exemption under option number 2, the first year of the exemption will only apply to a Supplemental Assessment (if any).

How do I get a Homeowners' Exemption?

You may apply for a Homeowners' Exemption by submitting a claim form (e-file link) online.

What is the filing period for the Homeowners' Exemption?

The deadline to file for the full exemption is February 15 of each year. A partial exemption (80%) is available if filed between February 16 and December 10.
Frequently Asked Questions (FAQs) | Placer County, CA
I received a tax bill for the year July 1 through June 30, but I vacated the property in March. Why do I have to pay for the year after I vacated?

The assessee is determined on January 1st each year for the upcoming fiscal year, July 1st through June 30th. Tax bills for unsecured property become delinquent if not paid by August 31st each year. Contact the Assessor if you vacate the property between January 1st and June 30th.

Where can additional information about Possessory Interest Assessments be obtained?

View the Assessor’s Hand Book AH-517, The Appraisal of Possessory Interests (PDF).

View All

/FAQ.aspx

 Taxpayers' Bill of Rights

Taxpayers' Bill of Rights

What is the State Board of Equalization's responsibility?

The State Board of Equalization Property Taxpayers’ Advocate is responsible for reviewing and distributing property tax information and for the prompt resolution of taxpayer inquiries, complaints, and problems. The Taxpayers’ Rights Advocate Office may be reached by phoning 888-324-2798.

What are the responsibilities of the Assessor?

The Assessor is elected to a 4-year term. As an elected department head, the Assessor is required by the State Constitution to locate and assess all taxable property in the County.

What are the taxpayer's responsibilities?

Since any increase in assessed value will increase the amount of taxes you pay, it is very important to contact the Assessor’s Office if you feel that the new assessment value differs from the market value of your property. We welcome the opportunity to review any information you may have relating to the value of your property. If you have any questions concerning the valuation, please call the Assessor’s Office at 530-889-4300.Taxable property includes both real and personal property.Real Property consists of land and improvements permanently affixed to land. For example, homes, buildings, other structures, pools, fences, orchards, vineyards, and certain machinery or equipment affixed to land, including taxable mobile homes, (those on a permanent foundation) are all classified as improvements.Personal Property consists of tangible property not classified as land or improvements.
2001 Budget Analysis: Local Government Financing (9210)
costs would be paid for by all of the entities benefitting from property taxes—according to their share of the benefits. Counties
would, therefore, make future decisions about whether to spend additional dollars on property tax administration knowing that
the benefits of such investments would be commensurate with their costs. If statewide property tax administration costs
increased by 5 percent, this option would cost the state about $12 million annually. This option is discussed in more detail in The
1997-98 Budget: Perspectives and Issues. 
State Share of All Costs. Another option would be for the state to simply pay for the schools' entire share of property tax
administration costs (base and growth), at a cost of about $235 million. Since state funds would replace county funds already
invested in the property tax administration system, we would expect counties to spend most of these savings on priorities outside
of the property tax system. This option, therefore, is primarily one that promotes general fiscal relief to counties. It would,
however, establish the same type of positive incentives for future spending as the incremental cost option discussed above
(though at a much higher state cost).

Funds Should Be Used Strategically for Reform 
We recommend that the Legislature strategically use the $250 million in proposed local government fiscal relief to
achieve a specific reform goal. The proposed formula would do nothing to address the underlying problems of the local
government fiscal system.
Legislature Has Recognized Need for Local Government Fiscal Reform. The Legislature has previously stated its desire to
reform the existing system of local government finance. Problems with the existing system include outdated revenue allocation
formulas, a lack of local control over finances, and development incentives which favor retail development over other land uses.
The property tax shifts in the early 1990s magnified these existing problems by limiting local governments' discretionary dollars
(through required contributions to the Educational Revenue Augmentation Fund [ERAF]).
Governor Proposes Relief. In both 1999-00 and 2000-01, the state provided cities, counties, and special districts with general
purpose fiscal relief by allocating payments to jurisdictions half based on their contribution to ERAF and half based on their share of
population.