BILL NUMBER: AB 385	CHAPTERED  05/31/06

	CHAPTER  41
	FILED WITH SECRETARY OF STATE  MAY 31, 2006
	APPROVED BY GOVERNOR  MAY 31, 2006
	PASSED THE SENATE  MAY 18, 2006
	PASSED THE ASSEMBLY  JANUARY 17, 2006
	AMENDED IN ASSEMBLY  JANUARY 4, 2006
	AMENDED IN ASSEMBLY  MARCH 30, 2005

INTRODUCED BY   Assembly Member Lieber

                        FEBRUARY 11, 2005

   An act to amend Section 50079 of the Government Code, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 385, Lieber  School districts: parcel taxes: exemptions.
   Existing law allows any school district to impose qualified
special taxes within the district pursuant to specified procedures.
Existing law defines qualified special taxes as special taxes which
apply uniformly to all taxpayers or all real property within the
school district and may include taxes that exempt persons 65 years of
age and older.
   This bill would also provide that qualified special taxes may
include taxes that exempt persons receiving Supplemental Security
Income for a disability, regardless of age.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  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 taxpayers 65 years of age or older or for persons receiving
Supplemental Security Income for a disability, regardless of age.
   (2) "Qualified special taxes" do not include special taxes imposed
on a particular class of property or taxpayers.