BILL NUMBER: SB 874	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JANUARY 4, 2012
	AMENDED IN SENATE  MARCH 21, 2011

INTRODUCED BY   Senator Hancock

                        FEBRUARY 18, 2011

   An act to amend  Sections   Section 
50079  and 50079.1  of the Government Code, relating
to taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   SB 874, as amended, Hancock. School districts: community college
districts: parcel taxes: exemptions.
   Existing law authorizes any school district to impose qualified
special taxes within the district pursuant to specified procedures.
Existing law defines qualified special taxes as special taxes that
apply uniformly to all taxpayers or all real property within the
school district and may include taxes that exempt persons 65 years of
age or older or for persons receiving Supplemental Security Income
for a disability regardless of age.
   This bill would also provide that qualified special taxes may
include taxes that exempt persons receiving Social Security
Disability Insurance, regardless of age. 
   Existing law authorizes a community college district to impose
special taxes in accordance with specified procedures, and requires
the taxes to 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.  
   This bill would provide an additional exception to the uniformity
requirement of the special tax described above by authorizing an
exemption for taxpayers 65 years of age or older and for persons
receiving Supplemental Security Income for a disability or Social
Security Disability Insurance, regardless of age. 
   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 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 or Social Security
Disability Insurance, regardless of age.
   (2) "Qualified special taxes" do not include special taxes imposed
on a particular class of property or taxpayers. 
  SEC. 2.    Section 50079.1 of the Government Code
is amended to read:
   50079.1.  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 and taxpayers 65 years of age or
older and persons receiving Supplemental Security Income for a
disability or Social Security Disability Insurance, regardless of
age, may be exempt from payment of the special tax.