BILL NUMBER: SCA 5 AMENDED
BILL TEXT
AMENDED IN SENATE MAY 26, 2011
INTRODUCED BY Senator Simitian
( Principal coauthor: Senator
Alquist )
( Coauthors: Senators
Calderon, Corbett, De Len,
DeSaulnier, Evans, Hancock, Kehoe,
Leno, Lieu, Liu,
Lowenthal, Padilla, Pavley, Price,
Steinberg, Vargas, Wolk,
Wright, and Yee )
( Coauthors: Assembly Members
Blumenfield, Chesbro, Gordon,
Huffman, and Skinner )
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 amended, 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. Except as provided by Section 4.5, a city, county, or
special district, by a two-thirds vote of its voters voting on the
proposition, may impose a special tax within that city, county, or
special district, except an ad valorem tax on real property or a
transactions tax or sales tax on the sale of real property within
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 that are
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. Notwithstanding any other provision of this
Constitution:
(a) Any tax imposed by any local government is either a general
tax or a special tax. A special district or agency, including a
school district, has no authority to levy a general tax.
(b) 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 is not 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, 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 no later than November 6, 1996, and in
compliance with subdivision (b).
(d) 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 is not 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. (a) An agency shall not assess a tax, assessment, fee,
or charge 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
property-related services as provided by this article.
(b) For purposes of this article, fees for the provision of
electrical or gas service are not deemed charges or fees imposed as
an incident of property ownership.
____ CORRECTIONS Heading--Coauthors--Page
1. ____