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SCA-22 Taxation: School districts: parcel tax.(2017-2018)

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SCA22:v99#DOCUMENT


CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Senate Constitutional Amendment No. 22


Introduced by Senator Allen

April 05, 2018


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, and by adding Section 4.5 to, Article XIII A thereof, 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 22, as introduced, Allen. Taxation: School districts: parcel tax.
The California Constitution generally conditions the imposition of a special tax by a city, county, or special district, including a school district, upon the approval of 2/3 of the voters of the city, county, or special district voting on that tax.
This measure would alternatively condition the imposition, extension, or increase of a parcel tax, as defined, by a school district upon the approval of 55% of its voters voting on the proposition, if the proposition meets specified requirements. This measure would also make conforming or technical changes to related provisions.
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 2017–18 Regular Session commencing on the fifth day of December 2016, 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.
 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 a special tax within that city, county, or special district, except an ad valorem taxes 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) The imposition, extension, or increase of a parcel tax on real property by a school district, as may otherwise be authorized by law, is subject to approval by 55 percent of the voters of that district voting on the proposition, if all of the following conditions are met:
(1) The proposition is approved by a majority vote of the membership of the governing board of the school district.
(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 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 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.

Third—

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

SECTION 2.SEC. 2.
 Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:

(a)All taxes 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.

(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) 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 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 within two years of the effective date of this article no later than November 6, 1998, 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:

SECTION 3.SEC. 3.
 Property Taxes, Assessments, Fees and Charges Limited. (a)No (a) An agency shall not assess a 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. 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.