BILL NUMBER: SCA 5 INTRODUCED
BILL TEXT
INTRODUCED BY Senator Simitian
DECEMBER 6, 2010
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, and by adding Section 4.5 to, Article XIII A thereof, by amending
Section 2 of Article XIII C thereof, and by amending Section 3 of
Article XIII D thereof, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
SCA 5, as introduced, Simitian. Taxation: educational entities:
parcel tax.
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, and prohibits these entities from imposing an ad valorem tax on
real property or a transactions or sales tax on the sale of real
property.
This measure would alternatively condition the imposition,
extension, or increase of a parcel tax, as defined, by a school
district, community college district, or county office of education
upon the approval of 55% of its voters voting on the proposition, if
the proposition meets specified requirements. This measure would also
make conforming changes to related provisions.
Vote: 2/3. Appropriation: no. Fiscal committee: no. State-mandated
local program: no.
Resolved by the Senate, the Assembly concurring, That the
Legislature of the State of California at its 2010-11 Regular Session
commencing on the sixth day of December 2010, 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:
SEC. 4. Cities, Counties and special districts,
Except as provided by Section 4.5, a city, county, or
special district, by a two-thirds vote of the
qualified electors of such district its voters voting
on the proposition , may impose special taxes on such
district a special tax within that city, county, or
special district , except an ad valorem
taxes tax on real property or a
transaction transactions tax or sales
tax on the sale of real property within such City, County
that city, county, or special district.
Second-- That Section 4.5 is added to Article XIII A thereof, to
read:
SEC. 4.5. (a) An imposition, extension, or increase by a
school district, community college district, or county office of
education of a parcel tax on real property within its jurisdiction
shall be approved by 55 percent of the voters of that district or
county voting on the proposition, if all of the following conditions
are met:
(1) The proposition is approved by a two-thirds vote of the
membership of the governing board of the school district, community
college district, or county office of education.
(2) The proposition contains all of the following accountability
requirements:
(A) A list of the specific purposes and programs to be funded.
(B) A requirement that the proceeds be used only for the purposes
and programs specified in the proposition, and not for any other
purpose.
(C) To ensure compliance with subparagraph (B), a requirement that
the governing board of the school district, community college
district, or county office of education conduct an annual independent
financial audit of the amount of parcel tax proceeds collected and
expended, and the specified purposes and programs funded.
(D) To ensure compliance with subparagraph (B), a requirement that
the governing board of the school district, community college
district, or county office of education establish a citizens'
oversight committee to review all expenditures of proceeds and
financial audits, and report its findings to the governing board and
to the public.
(3) The proposition allows for an exemption from tax, to be
claimed under procedures established by the county, for any parcel
that, as of January 1 of each year, is owned by, and upon which is
located the principal residence of, either a person or persons 65
years of age or older, or, without regard to age, a person or persons
receiving Supplemental Security Income for a disability.
(b) For purposes of this section, "parcel tax" means a special tax
imposed upon a parcel of real property at a rate that is determined
without regard to that property's value.
(c) The total amount of parcel tax impositions, increases, or
extensions submitted to the voters for approval in accordance with
this section at any election by a school district, community college
district, or county office of education shall not exceed two hundred
fifty dollars ($250) per parcel each year. This maximum amount shall
be annually adjusted to account for inflation, measured as the annual
change, from June to June of each year, in the United States city
average of the Consumer Price Index for all Urban Consumers, as
published by the United States Bureau of Labor Statistics, or any
successor to that index.
(d) Proceeds of any tax approved pursuant to this section shall
not be used to pay salaries of any administrator of any school
district, community college district, or county office of education.
(e) This section does not limit any otherwise existing authority
of a school district, community college district, or county office of
education to impose a special tax approved in accordance with
Section 4 of this article or Section 2 of Article XIII C.
Third-- --That Section 2 of Article XIII C thereof is amended to
read:
SEC. 2. Local Government Tax Limitation.
Notwithstanding any other provision of this Constitution:
(a) All taxes Any tax imposed by any
local government shall be deemed to be is
either a general taxes tax
or a special taxes tax
. Special purpose districts A special
district or agencies agency ,
including a school districts, shall have
district, has no power
authority to levy a general taxes
tax .
(b) No A local government may
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 shall is
not be 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, shall
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 shall be held
within two years of the effective date of this article
no later than November 6, 1996, and in compliance
with subdivision (b).
(d) No Except as provided by Section 4.5
of Article XIII A, a local government may
not impose, extend, or increase any special tax unless
and until that tax is submitted to the electorate and approved by a
two-thirds vote. A special tax shall is
not be deemed to have been increased if it is
imposed at a rate not higher than the maximum rate so approved.
Fourth-- That Section 3 of Article XIII D thereof is amended to
read:
SEC. 3. Property Taxes, Assessments, Fees and Charges
Limited. (a) No An agency shall
not assess a tax, assessment, fee, or charge shall be
assessed by any agency upon any parcel of property or upon
any person as an incident of property ownership except:
(1) The ad valorem property tax imposed pursuant to Article XIII
and Article XIII A.
(2) Any special tax receiving a two-thirds vote pursuant to
Section 4 of Article XIII A , or, as applicable, a 55 percent
vote pursuant to Section 4.5 of Article XIII A
.
(3) Assessments as provided by this article.
(4) Fees or charges for property related services as provided by
this article.
(b) For purposes of this article, fees for the provision of
electrical or gas service shall are not
be deemed charges or fees imposed as an incident
of property ownership.