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SB-958 Davis Joint Unified School District: special taxes: exemptions: teachers and district employees.(2017-2018)

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Date Published: 05/16/2018 09:00 PM
SB958:v98#DOCUMENT

Amended  IN  Senate  May 16, 2018

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Senate Bill No. 958


Introduced by Senator Dodd

January 30, 2018


An act to amend Section 9500 of the Elections Code, and to amend Section 50079 of add Section 50079.6 to the Government Code, relating to school districts.


LEGISLATIVE COUNSEL'S DIGEST


SB 958, as amended, Dodd. School districts: elections: special taxes. Davis Joint Unified School District: special taxes: exemptions: teachers and district employees.

(1)Under existing law, a ballot measure may be placed on the ballot at a school district election by the governing board of the school district. Whenever a school district ballot measure is placed on the ballot, existing law requires the county counsel or district attorney, as applicable, to prepare an impartial analysis of the measure showing the effect of the measure on existing law and the operation of the measure.

This bill would clarify that a school district ballot measure includes an initiative measure that may be placed on the ballot pursuant to existing provisions of law. The bill would also make a legislative finding that this provision is clarifying and declaratory of existing law.

(2)Existing

Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines “qualified special taxes” as taxes that apply uniformly to all taxpayers or all real property within a school district and may include taxes that provide for an exemption from those taxes for persons who are 65 years of age or older, for persons receiving Supplemental Security Income for a disability, or for persons receiving Social Security Disability Insurance benefits, as specified.
This bill would provide that “qualified special taxes” may include taxes that also a qualified special tax imposed by the Davis Joint Unified School District in accordance with the above-described authorization may also provide an exemption for teachers and other employees of the school district imposing the tax. district. The bill would make this authorization inoperative on January 1, 2021, but would provide that an exemption granted pursuant to this authorization remain in effect for the duration of the period for which the tax is imposed.
This bill would make legislative findings and declarations as to the necessity of a special statute for the Davis Joint Unified School District.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 50079.6 is added to the Government Code, to read:

50079.6.
 (a) In addition to those persons described in subparagraphs (A) to (C), inclusive, of paragraph (1) of subdivision (b) of Section 50079, a qualified special tax imposed by the Davis Joint Unified School District in accordance with Section 50079 may provide an exemption for teachers and other employees of the school district.
(b) Any exemption granted pursuant to subdivision (a) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.
(c) This section shall become inoperative on January 1, 2021.
(d) Notwithstanding subdivision (c), or any other law, any exemption allowed pursuant to subdivision (b) shall remain in effect for the duration of the period for which the tax is imposed.
(e) Nothing in this section shall be construed to prohibit or limit the Davis Joint Unified School District from imposing, or continuing to impose, a qualified special tax authorized by Section 50079.

SEC. 2.

 The Legislature finds and declares that a special statute is necessary and that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique circumstances in the Davis Joint Unified School District.
SECTION 1.Section 9500 of the Elections Code is amended to read:
9500.

(a)If a school measure, including an initiative measure provided for under Article 1 (commencing with Section 9300) of Chapter 4, qualifies for a place on the ballot, the county elections official shall transmit a copy of the measure to the county counsel or to the district attorney in a county that has no county counsel.

(b)The county counsel or district attorney shall prepare an impartial analysis of the measure, showing the effect of the measure on the existing law and the operation of the measure. The analysis shall include a statement indicating that the measure was placed on the ballot by the governing board of the district. The analysis shall be printed preceding the arguments for and against the measure. The analysis shall not exceed 500 words in length.

SEC. 2.Section 50079 of the Government Code is amended to read:
50079.

(a)Subject to Section 4 of Article XIII A of the California Constitution, any school district may impose qualified special taxes within the district pursuant to the procedures established in Article 3.5 (commencing with Section 50075) and any other applicable procedures provided by law.

(b)(1)As used in this section, “qualified special taxes” means special taxes that apply uniformly to all taxpayers or all real property within the school district, except that “qualified special taxes” may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:

(A)Persons who are 65 years of age or older.

(B)Persons receiving Supplemental Security Income for a disability, regardless of age.

(C)Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.

(D)Teachers and other employees of the school district imposing the tax.

(2)“Qualified special taxes” do not include special taxes imposed on a particular class of property or taxpayers.

(c)The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.

(d)Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.

SEC. 3.

The Legislature finds and declares that the amendments made by this act to subdivision (a) of Section 9500 of the Elections Code are clarifying and declaratory of existing law.