BILL NUMBER: SCA 11 AMENDED
BILL TEXT
AMENDED IN SENATE MAY 21, 2013
INTRODUCED BY Senator Hancock
JANUARY 25, 2013
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 Article XIII A thereof, and 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 11, as amended, 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 , if the
proposition proposing the tax contains specified
requirements . The measure would also make conforming and
technical, nonsubstantive changes.
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 2013-14 Regular Session
commencing on the third day of December 2012, 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:
Section 4. A city, county, or special district, upon the
approval of 55 percent of its voters voting on the proposition, may
impose a special tax within that city, county, or special district,
except ad valorem taxes 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 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 shall 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 November 6, 1996, 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, 1998, and in compliance with
subdivision (b).
(d) (1) A local government shall not impose,
extend, or increase any special tax unless and until that tax is
submitted to the electorate and approved by 55 percent of the voters
voting on the proposition. A proposition, and
all of the following requirements are met:
(A) The ballot proposition contains a specific list of programs
and purposes to be funded, and a requirement that tax proceeds be
spent solely for those programs and purposes.
(B) The ballot proposition includes a requirement for annual
independent audit of the amount of tax proceeds collected and the
specified purposes and programs funded.
(C) The ballot proposition requires the governing board to create
a citizens' oversight committee to review all expenditures of
proceeds and financial audits, and report its findings to the
governing board and public.
(2) A special tax shall not be
deemed to have been increased if it is imposed at a rate not higher
than the maximum rate so approved.
Third-- 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 the approval of 55 percent of the
voters voting on the proposition pursuant to Section 4 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 are not charges or fees imposed as an
incident of property ownership.