Bill Text

PDF |Add To My Favorites |Track Bill | print page

SB-958 School districts: elections: special taxes.(2017-2018)

SHARE THIS:share this bill in Facebookshare this bill in Twitter
Date Published: 01/30/2018 09:00 PM
SB958:v99#DOCUMENT


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 the Government Code, relating to school districts.


LEGISLATIVE COUNSEL'S DIGEST


SB 958, as introduced, Dodd. School districts: elections: special taxes.
(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 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 provide an exemption for teachers and other employees of the school district imposing the tax.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

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


SECTION 1.

 Section 9500 of the Elections Code is amended to read:

9500.
 (a) Whenever If a school measure 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.