SEC. 4.5.
(a) An imposition, extension, or increase by a school district, community college district, or county office of education of a parcel tax on real property within its jurisdiction shall be approved by 55 percent of the voters of that district or county voting on the proposition, if all of the following conditions are met:(1) The proposition is approved by a two-thirds vote of the membership of the governing board of the school district, community college district, or county office of education.
(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, community college district, or county office of education 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, community college district, or county office of education 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.
(c) The total amount of parcel tax impositions, increases, or extensions submitted to the voters for approval in accordance with this section at any election by a school district, community college district, or county office of education shall not exceed two hundred fifty dollars ($250) per parcel each year. This maximum amount shall be annually adjusted to account for inflation, measured as the annual change, from June to June of each year, in the United States city average of the Consumer Price Index for all Urban Consumers, as published by the United States Bureau of Labor Statistics, or any successor to that index.
(d) Proceeds of any tax approved pursuant to this
section shall not be used to pay salaries of any administrator of any school district, community college district, or county office of education.
(e) This section does not limit any otherwise existing authority of a school district, community college district, or county office of education to impose a special tax approved in accordance with Section 4 of this article or Section 2 of Article XIII C.