BILL NUMBER: SCA 3	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senators Leno, Hill, and Pavley
   (Principal coauthors: Senators Corbett and Wolk)
   (Coauthors: Senators De León, DeSaulnier, Evans, Price, and Yee)
   (Coauthors: Assembly Members Ammiano, Buchanan, and Gordon)

                        DECEMBER 3, 2012

   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 3, as introduced, Leno. Taxation: educational entities: parcel
tax.
   The California Constitution generally conditions the imposition of
a special tax by a city, county, or special district, including a
school district, upon the approval of 2/3 of the voters of the city,
county, or special district voting on that tax.
   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 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:
      SEC. 4.   Cities, Counties and special districts,
  Except as provided by Section 4.5, a city, county, or
special district,  by a two-thirds vote of  the
qualified electors of such district   its voters voting
on the proposition  , may impose  special taxes on such
district   a special tax within that city, county, or
special  district  , except  an  ad valorem
 taxes   tax  on real property or a
 transaction   transactions  tax or sales
tax on the sale of real property within  such City, County
  that city, county,  or special district.
  Second--  That Section 4.5 is added to Article XIII A thereof, to
read:
      SEC. 4.5.  (a) The imposition, extension, or increase of a
parcel tax on real property by a school district, community college
district, or county office of education, as may otherwise be
authorized by law, is subject to approval 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 majority 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 be established by the
governing board of the school district, community college district,
or county office of education and shall not exceed that amount. 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 other 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.   Local Government Tax Limitation.
Notwithstanding any other provision of this Constitution:
   (a)  All taxes  Any tax  imposed by any
local government  shall be deemed to be   is
 either  a  general  taxes   tax
 or  a  special  taxes   tax 
.  Special purpose districts   A special
district  or  agencies   agency  ,
including  a  school  districts, shall have
  district, has  no  power  
authority  to levy  a  general  taxes 
 tax  .
   (b)  No   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  shall   is  not
 be  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  
November 6, 1996  ,  shall   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 
within two years of the effective date of this article  
no later than November 6, 1998,  and in compliance with
subdivision (b).
   (d)  No   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  shall   is 
not  be  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.   Property Taxes, Assessments, Fees and Charges
Limited. (a)     No  
(a)     An agency shall not assess a  tax,
assessment, fee, or charge  shall be assessed by any agency
 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  shall   are  not
 be deemed  charges or fees imposed as an incident
of property ownership.