ACA 3, as introduced, Campos. Local government financing: public safety services: voter approval.
(1) The California Constitution prohibits the general ad valorem tax rate on real property from exceeding 1% of the full cash value of the property, subject to certain exceptions.
This measure would create an additional exception to the 1% limit for a rate imposed by a city, county, or special district to service bonded indebtedness incurred to fund certain fire, emergency response, police, or sheriff buildings or facilities, and equipment, that is approved by 55% of the voters of the city, county, or special district, as applicable.
(2) 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 authorize the imposition, extension, or increase of a special tax by a city, county, or special district for the purpose of providing supplemental funding fire, emergency response, police, or sheriff services, upon the approval of 55% of the voters voting on the proposition, and would prohibit the revenues derived from such a tax from being expended to supplant any other funding source for the provision of these services. This measure would also make conforming changes to related provisions.
(3) The California Constitution prohibits specified local government agencies from incurring any indebtedness exceeding in any year the income and revenue provided in that year, without the assent of 2⁄3 of the voters and subject to other conditions. In the case of a school district, community college district, or county office of education, the California Constitution permits a proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, to be adopted upon the approval of 55% of the voters of the district or county, as appropriate, voting on the proposition at an election.
This measure would similarly lower to 55% the voter-approval threshold for a city or county to incur bonded indebtedness, exceeding in any year the income and revenue provided in that year, that is in the form of general obligation bonds issued to fund certain fire, emergency response, police, or sheriff buildings or facilities, and equipment.
Vote: 2⁄3. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
P2 1Resolved by the Assembly, the Senate concurring, That the
2Legislature of the State of California at its 2013-14 Regular
3Session commencing on the third day of December 2012,
4two-thirds of the membership of each house concurring, hereby
5proposes to the people of the State of California, that the
6Constitution of the State be amended as follows:
That Section 1 of Article XIII A thereof is amended to
(a) The maximum amount of any ad valorem
10tax on real property shall not exceed
begin delete Oneend delete percent begin delete (1%)end delete of the
11full cash value of
begin delete suchend delete property. The begin delete oneend delete
percent begin delete (1%)end delete
begin delete toend delete be collected by the counties and apportioned according to
13law to the districts within the counties.
P3 1(b) The limitation provided for in subdivision (a) shall not apply
2to ad valorem taxes or special assessments to pay the interest and
3redemption charges on any of the following:
4(1) Indebtedness approved by the voters prior to July 1, 1978.
5(2) Bonded indebtedness for the acquisition or improvement of
6real property approved on or after July 1, 1978, by two-thirds of
7the votes cast by the voters voting on the proposition.
indebtedness incurred by a school district,
9community college district, or county office of education
begin delete forend delete
10 the construction, reconstruction, rehabilitation, or replacement
11of school facilities, including the furnishing and equipping of
12school facilities, or the acquisition or lease of real property for
13school facilities, approved by 55 percent of the voters of the district
14or county, as appropriate, voting on the proposition on or after
begin delete the end delete
begin deleteeffective date of the measure adding this paragraphend delete
16. This paragraph shall apply only if the proposition approved
17by the voters and resulting in the bonded indebtedness includes
18all of the following accountability requirements:
19(A) A requirement that the proceeds from the sale of the bonds
20be used only for the purposes specified in
begin delete Article XIIIend delete begin delete end delete begin deleteA, Section end delete
begin delete1(b)(3),end delete and not for any other purpose, including
22teacher and administrator salaries and other school operating
24(B) A list of the specific school facilities projects to be funded
25and certification that the school district board, community college
26board, or county office of education has evaluated safety, class
27size reduction, and information technology needs in developing
29(C) A requirement that the school district board, community
30college board, or county office of education conduct an annual,
31independent performance audit to ensure that the funds have been
32expended only on the specific projects listed.
33(D) A requirement that the school district board, community
34college board, or county office of education conduct an annual,
35independent financial audit of the proceeds from the sale of the
36bonds until all of those proceeds have been expended for the school
19(c) Notwithstanding any other provisions of law or of this
begin delete districts, community college districts, and end delete
begin deletecounty offices of educationend delete
23levy a 55 percent vote ad valorem tax pursuant to subdivision (b).
That Section 4 of Article XIII A thereof is amended
begin deleteCities, Counties and special districts, end delete
28by a two-thirds vote of
begin delete the qualified electors of end delete
begin deletesuch districtend delete, may impose
begin delete special taxes on such districtend delete
31, except ad valorem
begin delete taxesend delete on real property
begin delete transactionend delete tax or sales tax on the sale of real
begin delete such City, Countyend delete or special
That Section 2 of Article XIII C thereof is amended to
begin deleteLocal Government Tax Limitation.end delete begin delete end delete begin delete end deleteNotwithstanding
38any other provision of this Constitution:
begin deleteAll taxes end deleteimposed by any local government begin delete shall be end delete
begin deletedeemed to beend delete either
general begin delete taxesend delete or special begin delete taxesend delete.
begin delete Special purpose districtsend delete or begin delete agenciesend delete,
begin delete districtsend delete, begin delete shall haveend delete no begin delete powerend delete
3 to levy general
begin delete taxesend delete.
begin delete mayend delete impose, extend, or
5increase any general tax unless and until that tax is submitted to
6the electorate and approved by a majority vote. A general tax
begin delete shallend delete
begin delete beend delete deemed to have been increased if it is imposed at a rate
8not higher than the maximum rate so approved. The election
9required by this subdivision shall be consolidated with a regularly
10scheduled general election for members of the governing body of
11the local government, except in cases of emergency declared by
12a unanimous vote of the governing body.
13(c) Any general tax imposed, extended, or increased, without
14voter approval, by any local government on or after January 1,
151995, and prior to the effective date of this article, shall continue
16to be imposed only if approved by a majority
17vote of the voters voting in an election on the issue of the
18imposition, which election shall be held
begin delete within two years of the end delete
begin deleteeffective date of this articleend delete and
20in compliance with subdivision (b).
begin deleteNo end delete
begin delete mayend delete impose, extend, or increase any
23special tax unless and until that tax is submitted to the electorate
24and approved by
begin delete aend delete two-thirds begin delete voteend delete
25. A special tax
begin delete shallend delete not begin delete beend delete deemed to have been
26increased if it is imposed at a rate not higher than the maximum
27rate so approved.
That Section 3 of Article XIII D thereof is amended
begin deleteProperty Taxes, Assessments, Fees and Charges end delete
begin deleteLimited. end delete(a) begin deleteNo end deletetax, assessment, fee,
begin delete shall be assessed by any agencyend delete upon any parcel of
6property or upon any person as an incident of property ownership
8(1) The ad valorem property tax imposed pursuant to Article
9XIII and Article XIII A.
10(2) Any special tax receiving a two-thirds vote pursuant to
11Section 4 of Article XIII A
15(3) Assessments as provided by this article.
16(4) Fees or charges for
begin delete property relatedend delete
17as provided by this article.
18(b) For purposes of this article, fees for the provision of electrical
19or gas service
begin delete shallend delete not begin delete beend delete
deemed charges or fees imposed as
20an incident of property ownership.
That Section 18 of Article XVI thereof is amended to
begin deleteNo end deletecounty, city, town, township, board of
24education, or school district, shall incur any indebtedness or
25liability in any manner or for any purpose exceeding in any year
26the income and revenue provided for
begin delete suchend delete year, without the
27assent of two-thirds of the voters of the public entity voting at an
28election to be held for that purpose, except that with respect to any
begin delete suchend delete public entity begin delete whichend delete is authorized to incur indebtedness
30for public school purposes, any proposition for the incurrence of
31indebtedness in the form of general obligation bonds for the
32purpose of repairing, reconstructing or replacing public school
33buildings determined, in the manner prescribed by law, to be
34structurally unsafe for school use, shall be adopted upon the
35approval of a majority of the voters of the public entity voting on
36the proposition at
begin delete suchend delete election; nor unless before or at the
37time of incurring
begin delete suchend delete indebtedness provision shall be made
38for the collection of an annual tax sufficient to pay the interest on
begin delete suchend delete indebtedness as it falls due, and to provide for a sinking
40fund for the payment of the principal thereof, on or before maturity
begin delete, end delete
begin deletewhichend delete
shall not exceed forty years from the time of contracting
3(b) Notwithstanding subdivision (a), on or after
begin delete the effective end delete
begin deletedate of the measure adding this subdivision,end delete
5 in the case of any school district, community college district, or
6county office of education, any proposition for the incurrence of
7indebtedness in the form of general obligation bonds for the
8construction, reconstruction, rehabilitation, or replacement of
9school facilities, including the furnishing and equipping of school
10facilities, or the acquisition or lease of real property for school
11facilities, shall be adopted upon the approval of 55 percent of the
12voters of the district or county, as appropriate, voting on the
13proposition at an election. This subdivision shall apply only to a
14proposition for the incurrence of indebtedness in the form of
15general obligation bonds for the purposes specified in this
16subdivision if the proposition meets all of the accountability
17requirements of paragraph (3) of subdivision (b) of Section 1 of
18Article XIII A.
P8 1 When two or more propositions for incurring any
2indebtedness or liability are submitted at the same election, the
3votes cast for and against each proposition shall be counted
4separately, and when two-thirds
begin delete or a majorityend delete or 55 percent
5 of the voters, as the case may be, voting on any one of
6those propositions, vote in favor thereof, the proposition shall be
Corrected 1-23-13—See last page. 99