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SB-1021 School districts: parcel taxes.(2013-2014)

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Date Published:
SB1021:v97#DOCUMENT

Amended  IN  Assembly  June 02, 2014
Amended  IN  Senate  April 02, 2014

CALIFORNIA LEGISLATURE— 2013–2014 REGULAR SESSION

Senate Bill No. 1021


Introduced by Senator Wolk

February 14, 2014


An act to amend Section 50079 of the Government Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


SB 1021, as amended, Wolk. School districts: parcel taxes.
Existing law authorizes any school district to impose qualified special taxes within the district pursuant to specified procedures. Existing law defines “qualified special taxes” as special taxes that apply uniformly to all taxpayers or all real property within the school district and may exempt certain persons.
This bill would provide that special taxes that apply uniformly include any special tax imposed on a per parcel basis, according to the square footage of a parcel or the square footage of improvements on a parcel, according to the classification of a parcel, and at a lower rate on unimproved property. This bill would authorize a school district to treat multiple parcels of real property as one parcel of real property for purposes of a qualified special tax, where the parcels are contiguous, under common ownership, and constitute one economic unit.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 50079 of the Government Code is amended to read:

50079.
 (a) Subject to Section 4 of Article XIII A of the California Constitution, any school district may impose qualified special taxes within the district pursuant to the procedures established in Article 3.5 (commencing with Section 50075) and any other applicable procedures provided by law.
(b) For purposes of this section, all of the following shall apply:
(1) “Qualified special taxes” means special taxes that apply uniformly to all taxpayers or all real property within the school district, except that “qualified special taxes” may include taxes that provide for an exemption from those taxes for all of the following taxpayers:
(A) Persons who are 65 years of age or older.
(B) Persons receiving Supplemental Security Income for a disability, regardless of age.
(C) Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.
(2) “Qualified special taxes” do not include special taxes imposed on a particular class of property or taxpayers.
(3) “Special taxes that apply uniformly” include any special tax imposed in accordance with one or more of the following:
(A) On a per parcel basis.
(B) According to the square footage of a parcel or the square footage of improvements on a parcel.
(C) (i) According to the commercial, industrial, single family residential, or multifamily residential classification of a parcel, so long as the same rate of tax is levied on all properties of the same classification.
(ii) In no event shall the rate the district imposes on property within the commercial or industrial classification be more than two times the rate imposed on property within the single family residential classification.
(D) At a lower rate on unimproved property.
(c) A school district may treat multiple parcels of real property as one parcel of real property for purposes of a qualified special tax where the parcels are contiguous, under common ownership, and constitute one economic unit, meaning that the multiple parcels of real property have the same primary purpose and are not separate and distinct properties that may be independently developed and sold.

SEC. 2.

 No inference shall be drawn from the enactment of this act with respect to the meaning of “uniformly” for purposes of special taxes imposed by school districts pursuant to the authorization in Section 50079 of the Government Code as it existed prior to the enactment of this act.