BILL NUMBER: AB 267 AMENDED
BILL TEXT
AMENDED IN SENATE AUGUST 24, 2009
AMENDED IN ASSEMBLY MAY 20, 2009
INTRODUCED BY Assembly Member Torlakson
(Principal coauthor: Assembly Member Huffman)
FEBRUARY 11, 2009
An act to amend Section 50079 of, to amend and renumber Section
50079.1 of, and to add Section 50079.3 to, the Government Code,
relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 267, as amended, Torlakson. Education finance districts: taxes.
Existing law allows any school district to impose qualified
special taxes, as defined, within the district pursuant to specified
procedures.
This bill would authorize school districts, under certain
conditions, to create an education finance district that may impose,
within the education finance district, a qualified special tax
pursuant to specified procedures.
Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.
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 or education finance
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) For purposes of this section:
(1) (A) "Qualified special taxes" means special taxes that apply
uniformly to all taxpayers or all real property within the school
district or education finance 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.
(B) "Qualified special taxes" do not include special taxes imposed
on a particular class of property or taxpayers.
(2) "Education finance district" means an entity created pursuant
to Section 50079.3.
SEC. 2. Section 50079.1 of the Government Code is amended and
renumbered to read:
50079.4. A community college district may impose a special tax
pursuant to Article 3.5 (commencing with Section 50075). The special
taxes shall be applied uniformly to all taxpayers or real property
within the district, except that unimproved property may be taxed at
a lower rate than improved property.
SEC. 3. Section 50079.3 is added to the Government Code, to read:
50079.3. (a) (1) Three or more contiguous school districts
located wholly or partially within the same county may establish an
education finance district if the governing body of each school
district that wants to create the education finance district does
both of the following:
(A) Adopts a resolution to participate in the education finance
district.
(B) Enters into a mutual agreement with the other school districts
participating in the education finance district regarding the
division and expenditure of the revenue raised by a qualified special
tax.
(2) A school district with a population of pupils 70 percent or
greater from "lower income households," as defined by Section 50079.5
of the Health and Safety Code, or "very low income households," as
defined by Section 50105 of the Health and Safety Code, shall not be
denied participation in an education finance district by school
districts subject to subdivision (a), if the school district can
otherwise meet the requirements for participation.
(b) Two school districts located within a county containing only
those two school districts may establish an education finance
district if the governing body of each school district does both of
the following:
(1) Adopts a resolution to participate in the education finance
district.
(2) Enters into a mutual agreement with the other school district
to participate in the education finance district regarding the
division and expenditure of the revenue raised by a qualified special
tax.
(c) (1) If a county does not contain more
than one school district, that school district may form an education
finance district with two or more contiguous school districts in
adjoining counties if the governing body of each school district that
wants to create the education finance district does both of the
following:
(1)
(A) Adopts a resolution to participate in the education
finance district.
(2)
(B) Enters into a mutual agreement with the other
school districts to participate in the education finance district
regarding the division and expenditure of the revenue raised by a
qualified special tax.
(2) A school district with a population of pupils 70 percent or
greater from "lower income households," as defined by Section 50079.5
of the Health and Safety Code, or "very low income households," as
defined by Section 50105 of the Health and Safety Code, shall not be
denied participation in an education finance district by school
districts subject to subdivision (a), if the school district can
otherwise meet the requirements for participation.
(d) (1) Three or more school districts that are contiguous or have
boundaries that are totally within another participating district
and each district is wholly or partially located within the same
county may establish an education finance district if the governing
body of each school district that wants to create the education
finance district does both of the following:
(A) Adopts a resolution to participate in the education finance
district.
(B) Enters into a mutual agreement with the other school districts
participating in the education finance district regarding the
division and expenditure of the revenue raised by a qualified special
tax.
(2) A school district with a population of pupils 70 percent or
greater from "lower income households," as defined by Section 50079.5
of the Health and Safety Code, or "very low income households," as
defined by Section 50105 of the Health and Safety Code, shall not be
denied participation in an education finance district by school
districts subject to subdivision (a), if the school district can
otherwise meet the requirements for participation.