Additional noticing, records retention, and posting requirements for property taxes, written protests, and public debt reports


Recently Governor Brown approved three separate bills that impose additional administrative requirements on financial processes that cities commonly encounter. Starting January 1, 2017, cities must provide notice to non-resident property owners of a proposed parcel tax, must retain for two years written protests against new/increased property assessments, and must post annual debt reports to the California Debt and Investment Advisory on the city’s website.


Assembly Bills 2476, 2801, and 1666 each impose upon cities a new administrative requirement relating to financial processes cities commonly encounter. Specifically:

  • Assembly Bill 2476 adds Chapter 8.5 to the Government Code and requires local agencies to mail “notice of a new parcel tax to an owner of a parcel affected by the tax, if that owner does not reside within the jurisdictional boundaries of the taxing entity.”[1] The contents and format of this required notice to non-resident property owners is set forth in Gov. Code § 54930(c)-(d) and includes the amount of the tax, the frequency of collection, and the phone number and address owners can contact for more information. Cities can recover the reasonable cost of providing this notice.
  • Assembly Bill 2801 amends Government Code Section 53755 to require cities to maintain all written protests submitted in response to proposed new or increased property assessments, fees, or charges for at least two years following the date of the hearing to consider the protests.
  • Assembly Bill 1666 adds Section 53343.2 to the Government Code and requires cities to, within seven months of the end of each fiscal year, post on their website a copy of the annual report to the California Debt and Investment Advisory Commission,[2] a copy of an annual report of a community facilities district,[3] and a copy of the report submitted to the State Controller.[4]

III. Conclusion

While unrelated to each other, AB 2476, AB 2801 and AB 1666 do relate to administrative requirements involving various financial processes cities commonly engage in, requirements that become effective January 1, 2017.


The above information is for general use and is not legal advice. This Jones & Mayer Legal Alert is not intended to create, and receipt of it does not constitute an attorney – client relationship. Should you have any questions or require further clarification of the above, please contact Keith F. Collins at (714) 446-1400 or  

[1] Gov. Code § 54930(a).

[2] Gov. Code § 53359.5.

[3] This report must only be posted if it was prepared in response to a request made pursuant to Gov. Code § 53343.1.

[4] Gov. Code § 12463.2.