Today's Law As Amended


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SCA-5 Taxation: educational entities: parcel tax.(2011-2012)



As Amends the Law Today


First—

 That Section 4 of Article XIII A thereof is amended to read:

Section SEC.  4.
 Cities, Counties and special districts, Except as provided by Section 4.5, a city, county, or special district,  by a two-thirds vote of the qualified electors of such district, its voters voting on the proposition,  may impose special taxes on such district, except ad valorem taxes a special tax within that city, county, or special district, except an ad valorem tax  on real property or a transaction transactions  tax or sales tax on the sale of real property within such City, County that city, county,  or special district.

Second—

 That Section 4.5 is added to Article XIII A thereof, to read:

SEC. 4.5.
 (a) An imposition, extension, or increase by a school district, community college district, or county office of education of a parcel tax on real property within its jurisdiction shall be approved by 55 percent of the voters of that district or county voting on the proposition, if all of the following conditions are met:
(1) The proposition is approved by a two-thirds vote of the membership of the governing board of the school district, community college district, or county office of education.
(2) The proposition contains all of the following accountability requirements:
(A) A list of the specific purposes and programs that are to be funded.
(B) A requirement that the proceeds be used only for the purposes and programs specified in the proposition, and not for any other purpose.
(C) To ensure compliance with subparagraph (B), a requirement that the governing board of the school district, community college district, or county office of education conduct an annual independent financial audit of the amount of parcel tax proceeds collected and expended, and the specified purposes and programs funded.
(D) To ensure compliance with subparagraph (B), a requirement that the governing board of the school district, community college district, or county office of education establish a citizens’ oversight committee to review all expenditures of proceeds and financial audits, and report its findings to the governing board and to the public.
(3) The proposition allows for an exemption from tax, to be claimed under procedures established by the county, for any parcel that, as of January 1 of each year, is owned by, and upon which is located the principal residence of, either a person or persons 65 years of age or older, or, without regard to age, a person or persons receiving Supplemental Security Income for a disability.
(b) For purposes of this section, “parcel tax” means a special tax imposed upon a parcel of real property at a rate that is determined without regard to that property’s value.
(c) The total amount of parcel tax impositions, increases, or extensions submitted to the voters for approval in accordance with this section at any election by a school district, community college district, or county office of education shall not exceed two hundred fifty dollars ($250) per parcel each year. This maximum amount shall be annually adjusted to account for inflation, measured as the annual change, from June to June of each year, in the United States city average of the Consumer Price Index for all Urban Consumers, as published by the United States Bureau of Labor Statistics, or any successor to that index.
(d) Proceeds of any tax approved pursuant to this section shall not be used to pay salaries of any administrator of any school district, community college district, or county office of education.
(e) This section does not limit any otherwise existing authority of a school district, community college district, or county office of education to impose a special tax approved in accordance with Section 4 of this article or Section 2 of Article XIII C.

Third—

 That Section 2 of Article XIII C thereof is amended to read:

SEC. 2.
 Local Government Tax Limitation.  Notwithstanding any other provision of this Constitution:
(a) All taxes Any tax  imposed by any local government shall be deemed to be either general taxes or special taxes. Special purpose districts or agencies, including school districts, shall have no power to levy general taxes.  is either a general tax or a special tax. A special district or agency, including a school district, has no authority to levy a general tax. 
(b) No A  local government may not  impose, extend, or increase any general tax unless and until that tax is submitted to the electorate and approved by a majority vote. A general tax shall is  not be  deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved. The election required by this subdivision shall be consolidated with a regularly scheduled general election for members of the governing body of the local government, except in cases of emergency declared by a unanimous vote of the governing body.
(c) Any general tax imposed, extended, or increased, without voter approval, by any local government on or after January 1, 1995, and prior to the effective date of this article, shall may  continue to be imposed only if that general tax is  approved by a majority vote of the voters voting in an election on the issue of the imposition, which election shall be held within two years of the effective date of this article  no later than November 6, 1996,  and in compliance with subdivision (b).
(d) No  Except as provided by Section 4.5 of Article XIII A, a  local government may not  impose, extend, or increase any special tax unless and until that tax is submitted to the electorate and approved by a two-thirds vote. A special tax shall is  not be  deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved.

Fourth—

 That Section 3 of Article XIII D thereof is amended to read:

SEC. 3.
 Property (a)   Taxes, Assessments, Fees and Charges Limited. An agency shall not assess a   (a)  No  tax, assessment, fee, or charge shall be assessed by any agency  upon any parcel of property or upon any person as an incident of property ownership except:
(1) The ad valorem property tax imposed pursuant to Article XIII and Article XIII A.
(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIII A, or, as applicable, a 55 percent vote pursuant to Section 4.5 of Article XIII A.
(3) Assessments as provided by this article.
(4) Fees or charges for property related  property-related  services as provided by this article.
(b) For purposes of this article, fees for the provision of electrical or gas service shall are  not be  deemed charges or fees imposed as an incident of property ownership.