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SCA-9 Local government: economic development: special taxes: voter approval.(2013-2014)

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SCA9:v98#DOCUMENT

Amended  IN  Senate  May 21, 2013

CALIFORNIA LEGISLATURE— 2013–2014 REGULAR SESSION

Senate Constitutional Amendment No. 9


Introduced by Senator Corbett
(Coauthor: Assembly Member Wieckowski)

December 18, 2012


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, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


SCA 9, as amended, Corbett. Local government: economic development: special taxes: voter approval.
The California Constitution conditions the imposition of a special tax by a city, county, or special district upon the approval of 2/3 of the voters of the city, county, or special district voting on that tax, except that certain school entities may levy an ad valorem property tax for specified purposes with the approval of 55% of the voters within the jurisdiction of these entities.
This measure would provide that the imposition, extension, or increase of a special tax by a local government for the purpose of providing funding for community and economic development projects, as specified, requires the approval of 55% of its 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.
 Except as otherwise provided by Section 2 of Article XIII C, a city, county, or special district, by a two-thirds vote of its voters voting on the proposition, may impose a special tax within that city, county, or special district, except an ad valorem tax 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) A 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 the effective date of this article, 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 is held no later than November 6, 1998, and in compliance with subdivision (b).
(d) (1) Except as otherwise provided in paragraph (2), 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 two-thirds of the voters voting on the proposition. A special tax is not deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved.
(2) The imposition, extension, or increase of a special tax by a local government for the purpose of providing funding for community and economic development projects under its jurisdiction, as may otherwise be authorized by law, requires the approval of 55 percent of the voters voting on the proposition. A proposition, if 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.
(3) A special tax for the purpose of providing funding for community and economic development projects is not deemed to have been increased if it is imposed at a rate not higher than the maximum rate previously approved in the manner required by law. For
(4) For the purpose of this paragraph, paragraph (2), community and economic development projects include projects that improve, upgrade, or revitalize areas within the local government’s jurisdiction that have become blighted because of deterioration, disuse, or unproductive economic conditions.