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SCA-4 Local government transportation projects: special taxes: voter approval.(2013-2014)

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SCA4:v96#DOCUMENT

Amended  IN  Senate  August 28, 2013
Amended  IN  Senate  May 21, 2013
Amended  IN  Senate  March 19, 2013

CALIFORNIA LEGISLATURE— 2013–2014 REGULAR SESSION

Senate Constitutional Amendment
No. 4

Introduced by Senator Liu
(Coauthor: Senator Pavley)
(Coauthor: Assembly Member Bonilla)

December 03, 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 4, as amended, Liu. Local government transportation projects: 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 local transportation projects requires the approval of 55% of its voters voting on the proposition, if the proposition proposing the tax includes certain requirements. This measure would prohibit a local government from expending any revenues derived from a special transportation tax approved by 55% of the voters at any time prior to the completion of a statutorily identified capital project funded by revenues derived from another special tax of the same local government that was approved by a 2/3 vote. The measure would also make conforming and technical, nonsubstantive changes.
Vote: 2/3   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  
Resolved by the Assembly, SENATE, the Senate concurring, 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) (A) The imposition, extension, or increase of a special tax by a local government for the purpose of providing funding for local transportation projects under its jurisdiction, as may otherwise be authorized by law, requires the approval of 55 percent of the voters voting on the proposition, if all of the following are met:

(A)

(i) 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.
(ii) The ballot proposition requires that at least 50 percent of the tax proceeds be expended by the local government for programs or purposes included in a sustainable communities strategy adopted pursuant to Chapter 2.5 (commencing with Section 65080) of Division 1 of Title 7 of the Government Code or any successor to that chapter, as either of them may be amended, or, in the case of a local government not included within a sustainable communities strategy, for programs or purposes that are authorized by law to be included in such a strategy.

(B)

(iii) The ballot proposition includes a requirement for annual independent audit of the amount of tax proceeds collected and expended and the specified purposes and programs funded.

(C)

(iv) 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 the public.
(v) The ballot proposition requires a local government, when expending any of the tax proceeds for an expansion project on the state highway system, to dedicate a portion of those proceeds, as determined under statute, for the ongoing maintenance of that expansion project.

(3)

(B) A special tax for the purpose of providing funding for local transportation 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. The
(C) The Legislature shall define local transportation projects for purposes of this subdivision paragraph.

(4)

(D) A local government shall not expend any revenues derived from a special tax approved by 55 percent of the voters under this paragraph (2) at any time prior to the completion of a statutorily identified capital project funded, in whole or in part, by revenues derived from another special tax of the same local government that was approved by a two-thirds vote under paragraph (1).