SCA 4, as introduced, Liu. Local government transportation projects: special taxes: voter approval.
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, except that certain school entities may levy an ad valorem property tax for specified purposes with the approval of 55% of the voters within the jurisdiction of these entities.
This measure would provide that the imposition, extension, or increase of a special tax by a local government for the purpose of providing funding for local transportation projects requires the approval of 55% of its 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 Assembly, the Senate concurring, That the
2Legislature of the State of California at its 2011-12 Regular
3Session commencing on the sixth day of December 2010,
4two-thirds of the membership of each house concurring, hereby
P2 1proposes to the people of the State of California that the
2Constitution of the State be amended as follows:
That Section 4 of Article XIII A thereof is amended to
4read:
begin deleteCities, Counties and special districts, end deletebegin insertExcept as end insert
6begin insertotherwise provided by Section 2 of Article XIIIend insertbegin insert end insertbegin insertC, a city, county, end insert
7begin insertor special district,end insert by a two-thirds vote ofbegin delete the qualified electors of end delete
8begin deletesuch districtend deletebegin insert its voters voting on the propositionend insert, may impose
9begin delete special taxes on such districtend deletebegin insert
a special tax within that city, county, end insert
10begin insertor special districtend insert, exceptbegin insert anend insert ad valorembegin delete taxesend deletebegin insert taxend insert on real property
11or abegin delete transactionend deletebegin insert transactionsend insert tax or sales tax on the sale of real
12property withinbegin delete such City, Countyend deletebegin insert that city, county,end insert or special
13district.
That Section 2 of Article XIII C thereof is amended
15to read:
begin deleteLocal Government Tax Limitation. end deleteNotwithstanding
17any other provision of this Constitution:
18(a) begin deleteAll taxes end deletebegin insertA tax end insertimposed by any local governmentbegin delete shall be end delete
19begin deletedeemed to beend deletebegin insert isend insert eitherbegin insert aend insert
generalbegin delete taxesend deletebegin insert
taxend insert orbegin insert aend insert specialbegin delete taxes. Special end delete
20begin deletepurpose districtsend deletebegin insert tax. A special districtend insert orbegin delete agenciesend deletebegin insert agencyend insert,
21includingbegin insert aend insert
schoolbegin delete districts, shall haveend deletebegin insert district, hasend insert nobegin delete powerend delete
22begin insert authorityend insert to levybegin insert aend insert generalbegin delete taxesend deletebegin insert taxend insert.
23(b) begin deleteNo
end delete
begin delete mayend deletebegin insert shallend insertbegin insert notend insert impose, extend, or
24increase any general tax unless and until that tax is submitted to
25the electorate and approved by a majority vote. A general taxbegin delete shallend delete
26begin insert isend insert notbegin delete beend delete deemed to have been increased if it is imposed at a rate
27not higher than the maximum rate so approved. The election
28required by this subdivision shall be
consolidated with a regularly
29scheduled general election for members of the governing body of
30the local government, except in cases of emergency declared by
31a unanimous vote of the governing body.
32(c) Any general tax imposed, extended, or increased, without
33voter approval, by any local government on or after January 1,
341995, and prior to the effective date of this article,begin delete shallend deletebegin insert mayend insert
35 continue to be imposed only ifbegin insert that general tax isend insert approved by a
36majority vote of the voters voting in an election on the issue of the
37imposition, which electionbegin delete shall beend deletebegin insert
isend insert heldbegin delete within two years of the end delete
38begin deleteeffective date of this articleend deletebegin insert
no later than November 6, 1998,end insert and
39in compliance with subdivision (b).
P3 1(d) begin deleteNo end deletebegin insert(1)end insertbegin insert end insertbegin insertExcept as otherwise provided in paragraph (2), a end insert
2local governmentbegin delete mayend deletebegin insert shall notend insert impose, extend, or increase any
3special tax unless and until that tax is submitted to the electorate
4and approved bybegin delete aend delete
two-thirdsbegin delete voteend deletebegin insert
of the voters voting on the end insert
5begin insertpropositionend insert. A special tax begin deleteshall
end delete
begin delete beend delete deemed to have been
6increased if it is imposed at a rate not higher than the maximum
7rate so approved.
8(2) The imposition, extension, or increase of a special tax by a
9local government for the purpose of providing funding for local
10transportation projects under its jurisdiction, as may otherwise
11be authorized by law, requires the approval of 55 percent of the
12voters voting on the proposition. A special tax for the purpose of
13providing funding for local
transportation projects is not deemed
14to have been increased if it is imposed at a rate not higher than
15the maximum rate previously approved in the manner required by
16law. The Legislature shall define local transportation projects for
17purposes of this paragraph.
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