SCA 3, as amended, 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.
P2 1Resolved by the Senate, the Assembly 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 4 of Article XIII A thereof is amended to
8read:
Except as provided by Section 4.5, a city, county, or
10special district, by a two-thirds vote of its voters voting on the
11proposition, may impose a special tax within that city, county, or
12special district, except an ad valorem tax on real property or a
13transactions tax or sales tax on the sale of real property within that
14city, county, or special district.
That Section 4.5 is added to Article XIII A thereof,
16to read:
(a) The imposition, extension, or increase of a parcel
18tax on real property by a school district, community college district,
19or county office of education, as may otherwise be authorized by
20law, is subject to approval by 55 percent of the voters of that district
21or county voting on the proposition, if all of the following
22conditions are met:
23(1) The proposition is approved by a majority vote of the
24membership of the governing board of the school district,
25community college district, or county office of education.
26(2) The proposition contains all of the following accountability
27requirements:
28(A) A list of the specific purposes and programs that are to be
29funded.
30(B) A requirement that the proceeds be used only for the
31purposes and programs specified in the proposition, and not for
32any other purpose.
33(C) To ensure compliance with subparagraph (B), a requirement
34that the governing board of the school district, community college
35district, or county office of education conduct an annual
36independent financial audit of the amount of parcel tax proceeds
37collected and expended, and the specified purposes and programs
38funded.
39(D) To ensure compliance with subparagraph (B), a requirement
40that the governing board of the school district, community
college
P3 1district, or county office of education establish a citizens’ oversight
2committee to review all expenditures of proceeds and financial
3audits, and report its findings to the governing board and to the
4public.
5(3) The proposition allows for an exemption from tax, to be
6claimed under procedures established by the county, for any parcel
7that, as of January 1 of each year, is owned by and upon which is
8located the principal residence of, either a person or personsbegin delete 65
9years of age or older, or, without regard to age, a person or personsend delete
10begin insert receiving Social Security Disability Insurance benefits, regardless
11of age, whose yearly income does not exceed 25 percent of the
122012 federal poverty guidelines issued
by the United States
13Department of Health and Human Services, or a person or personsend insert
14 receiving Supplemental Security Income for a disability.
15(b) For purposes of this section, “parcel tax” means a special
16tax imposed upon a parcel of real property at a rate that is
17determined without regard to that property’s value.
18(c) The total amount of parcel tax impositions, increases, or
19extensions submitted to the voters for approval in accordance with
20this section at any election by a school district, community college
21district, or county office of education shall be established by the
22governing board of the school district, community college district,
23or county office of education and shall not exceed that amount.
24This maximum amount shall be annually adjusted to account for
25inflation,
measured as the annual change, from June to June of
26each year,begin delete in the United States city average of the Consumer Price begin insert in the
27Index for All Urban Consumers, as published by the United States
28Bureau of Labor Statistics, or any successor to that index.end delete
29California Consumer Price Index, as published by the Department
30of Industrial Relations, or any successor to that index.end insert
31(d) Proceeds of any tax approved pursuant to this section shall
32not be used to pay salaries of any administrator of any school
33district, community college district, or county office of education.
34(e) This section does not limit any other authority of a school
35district,
community college district, or county office of education
36to impose a special tax approved in accordance with Section 4 of
37this article or Section 2 of Article XIII C.
That Section 2 of Article XIII C thereof is amended to
39read:
Notwithstanding any other provision of this
2Constitution:
3(a) Any tax imposed by any local government is either a general
4tax or a special tax. A special district or agency, including a school
5district, has no authority to levy a general tax.
6(b) A local government may not impose, extend, or increase
7any general tax unless and until that tax is submitted to the
8electorate and approved by a majority vote. A general tax is not
9deemed to have been increased if it is imposed at a rate not higher
10than the maximum rate so approved. The election required by this
11subdivision shall be consolidated with a regularly scheduled general
12
election for members of the governing body of the local
13government, except in cases of emergency declared by a unanimous
14vote of the governing body.
15(c) Any general tax imposed, extended, or increased, without
16voter approval, by any local government on or after January 1,
171995, and prior to November 6, 1996, may continue to be imposed
18only if that general tax is
approved by a majority vote of the voters
19voting in an election on the issue of the imposition, which election
20shall be held
no later than November 6, 1998, and in compliance
21with subdivision (b).
22(d) Except as provided by Section 4.5 of Article XIII A, a local
23government may not impose, extend, or increase any special tax
24unless and until that tax is submitted to the electorate and approved
25by a two-thirds vote. A special tax is not 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
29to read:
(a) An agency shall not assess a tax, assessment, fee,
31or charge upon any parcel of property or upon any person as an
32incident of property ownership except:
33(1) The ad valorem property tax imposed pursuant to Article
34XIII and Article XIII A.
35(2) Any special tax receiving a two-thirds vote pursuant to
36Section 4 of Article XIII A, or, as applicable, a 55-percent vote
37pursuant to Section 4.5 of Article XIII A.
38(3) Assessments as provided by this article.
39(4) Fees or charges for property-related services as provided by
40this article.
P5 1(b) For purposes of this article, fees for the provision of electrical
2or gas service are not charges or fees imposed as an incident of
3property ownership.
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