(1) The California Constitution prohibits any ad valorem tax on real property from exceeding 1% of the full cash value of the property, subject to certain exceptions.
This measure would create an additional exception to the 1% limit on ad valorem tax on real property, for an ad valorem rate imposed by a city, county, city and county, or special district to pay for bonded indebtedness incurred to fund facilities, buildings, or equipment used directly and exclusively to provide emergency services to the public, or to fund the related acquisition or lease of real property, if approved by 55% of the voters of the city, county, city and county, or special district, as applicable.
(2) The California Constitution prohibits a city or county from incurring any indebtedness exceeding in one year the income and revenue provided in that year,
without the assent of 2/3 of the voters.
This measure would lower to 55% the voter approval threshold for a city, county, or city and county to incur bonded indebtedness, exceeding in one year the income and revenue provided in that year, that is in the form of general obligation bonds to fund facilities, buildings, or equipment used directly and exclusively to provide emergency services to the public, or to fund the related acquisition or lease of real property.
(3) Under the California Constitution, a local government may not impose, extend, or increase any special tax unless that tax is submitted to the electorate and approved by a 2/3 vote of the voters voting on the measure.
This measure would, as an exception to this voter approval threshold, allow a local government to impose, extend, or increase a special tax for the purpose of funding for fire protection services, and certain sheriff and police equipment and services, if that tax is approved by a 55% vote of the voters voting on the measure. This measure would prohibit the revenues derived from such a tax from being expended to supplant any other funding source for these purposes.