SCA 11, as introduced, Hancock. Local government: special taxes: voter approval.
The California Constitution conditions the imposition of a special tax by a local government upon the approval of 2⁄3 of the voters of the local government voting on that tax, and prohibits a local government from imposing an ad valorem tax on real property or a transactions tax or sales tax on the sale of real property.
This measure would instead condition the imposition, extension, or increase of a special tax by a local government upon the approval of 55% of the voters voting on the proposition. The measure would also make conforming and technical, nonsubstantive changes.
Vote: 2⁄3. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
P1 1Resolved by the Senate, the Assembly concurring, That the
2Legislature of the State of California at its 2013-14 Regular Session
3commencing on the third day of December 2012, two-thirds of the
4membership of each house concurring, hereby proposes to the
5people of the State of California, that the Constitution of the State
6be amended as follows:
That Section 4 of Article XIII A thereof is amended to
2read:
begin deleteCities, Counties and special districts, by a two-thirds end delete
4begin deletevote of the qualified electors of such district, end deletebegin insertA city, county, or end insert
5begin insertspecial district, upon the approval of 55 percent of its voters voting end insert
6begin inserton the proposition, end insertmay imposebegin insert aend insert specialbegin delete taxes on suchend deletebegin insert
tax within end insert
7begin insertthat city, county, or specialend insert district, except ad valorem taxes on
8real property or abegin delete transactionend deletebegin insert transactionsend insert tax or sales tax on the
9sale of real property withinbegin delete such City, Countyend deletebegin insert that city, county,end insert or
10special district.
That Section 2 of Article XIII C thereof is amended
12to read:
begin deleteLocal Government Tax Limitation.end deletebegin delete end deletebegin delete end deleteNotwithstanding
14any other provision of this Constitution:
15(a) begin deleteAll taxes end deletebegin insertAny tax end insertimposed by any local governmentbegin delete shall be end delete
16begin deletedeemed to be either general taxes or special taxes. Special purpose end delete
17begin deletedistricts or agencies, including school districts, shall have no power end delete
18begin deleteto levy general taxes.end deletebegin insert
is either a general tax or a special tax. A end insert
19begin insertspecial district or agency, including a school district, has no end insert
20begin insertauthority to levy a general tax.end insert
21(b) begin deleteNo end deletebegin insertA end insertlocal governmentbegin delete mayend deletebegin insert shall notend insert impose, extend, or
22increase any general tax unless and until that tax is submitted to
23the electorate and approved by a majority vote. A general taxbegin delete shallend delete
24begin insert isend insert notbegin delete beend delete
deemed to have been increased if it is imposed at a rate
25not higher than the maximum rate so approved. The election
26required by this subdivision shall be consolidated with a regularly
27scheduled general election for members of the governing body of
28the local government, except in cases of emergency declared by
29a unanimous vote of the governing body.
30(c) Any general tax imposed, extended, or increased, without
31voter approval, by any local government on or after January 1,
321995, and prior tobegin delete the effective date of this article, shallend deletebegin insert November end insert
33begin insert6, 1996, mayend insert continue to be imposed only ifbegin insert that general tax isend insert
34 approved by a majority vote of
the voters voting in an election on
35the issue of the imposition, which election shall be heldbegin delete within end delete
36begin deletetwo years of the effective date of this articleend deletebegin insert no later than end insert
37begin insertNovember 6, 1998,end insert and in compliance with subdivision (b).
38(d) begin deleteNo end deletebegin insertA end insertlocal governmentbegin delete mayend deletebegin insert shall notend insert impose, extend, or
39increase any special tax unless and until that tax is submitted to
40the electorate and approved bybegin delete a two-thirds voteend deletebegin insert
55 percent of the end insert
P3 1begin insertvoters voting on the propositionend insert. A special tax shall not be deemed
2to have been increased if it is imposed at a rate not higher than the
3maximum rate so approved.
That Section 3 of Article XIII D thereof is amended to
5read:
begin deleteProperty Taxes, Assessments, Fees and Charges end delete
7begin deleteLimited.end deletebegin delete end delete(a) begin deleteNo end deletebegin insertAn agency shall not assess a end inserttax, assessment,
8fee, or chargebegin delete shall be assessed by any agencyend delete upon any parcel of
9property or upon any person as an incident of property ownership
10except:
11(1) The ad valorem property
tax imposed pursuant to Article
12XIII and Article XIII A.
13(2) Any special tax receivingbegin delete a
two-thirds voteend delete
14begin insert55 percent of the voters voting on the propositionend insert pursuant to
15Section 4 of Article XIII A.
16(3) Assessments as provided by this article.
17(4) Fees or charges forbegin delete property relatedend deletebegin insert property-relatedend insert services
18as provided by this article.
19(b) For purposes of this article, fees for the provision of electrical
20or gas servicebegin delete shallend deletebegin insert
areend insert notbegin delete be deemedend delete
charges or fees imposed as
21an incident of property ownership.
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