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SCA-11 Local government: special taxes: voter approval.(2013-2014)

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SCA11:v98#DOCUMENT

Amended  IN  Senate  May 21, 2013

CALIFORNIA LEGISLATURE— 2013–2014 REGULAR SESSION

Senate Constitutional Amendment No. 11


Introduced by Senator Hancock

January 25, 2013


A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 4 of Article XIII A thereof, and by amending Section 2 of Article XIII C thereof, and by amending Section 3 of Article XIII D thereof, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


SCA 11, as amended, Hancock. Local government: special taxes: voter approval.
The California Constitution conditions the imposition of a special tax by a local government upon the approval of 2/3 of the voters of the local government voting on that tax, and prohibits a local government from imposing an ad valorem tax on real property or a transactions tax or sales tax on the sale of real property.
This measure would instead condition the imposition, extension, or increase of a special tax by a local government upon the approval of 55% of the voters voting on the proposition, if the proposition proposing the tax contains specified requirements. The measure would also make conforming and technical, nonsubstantive changes.
Vote: 2/3   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

Resolved by the Senate, the Assembly concurring, That the Legislature of the State of California at its 2013-14 Regular Session commencing on the third day of December 2012, two-thirds of the membership of each house concurring, hereby proposes to the people of the State of California, that the Constitution of the State be amended as follows:

First—

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

Section 4.
 A city, county, or special district, upon the approval of 55 percent of its voters voting on the proposition, may impose a special tax within that city, county, or special district, except ad valorem taxes on real property or a transactions tax or sales tax on the sale of real property within that city, county, or special district.

Second—

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

SEC. 2.
 Notwithstanding any other provision of this Constitution:
(a) Any tax imposed by any local government 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) A local government shall 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 is not 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 November 6, 1996, 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 no later than November 6, 1998, and in compliance with subdivision (b).
(d) (1) A local government shall not impose, extend, or increase any special tax unless and until that tax is submitted to the electorate and approved by 55 percent of the voters voting on the proposition. A proposition, and all of the following requirements are met:
(A) The ballot proposition contains a specific list of programs and purposes to be funded, and a requirement that tax proceeds be spent solely for those programs and purposes.
(B) The ballot proposition includes a requirement for annual independent audit of the amount of tax proceeds collected and the specified purposes and programs funded.
(C) The ballot proposition requires the governing board to create a citizens’ oversight committee to review all expenditures of proceeds and financial audits, and report its findings to the governing board and public.
(2) A special tax shall not be deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved.

Third—

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

SEC. 3.
 (a) An agency shall not assess a tax, assessment, fee, or charge 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 the approval of 55 percent of the voters voting on the proposition pursuant to Section 4 of Article XIII A.
(3) Assessments as provided by this article.
(4) Fees or charges for property-related services as provided by this article.
(b) For purposes of this article, fees for the provision of electrical or gas service are not charges or fees imposed as an incident of property ownership.