SCA 4, as amended, 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 propositionbegin insert, if the proposition proposing the tax includes certain requirementsend insert. This measure would prohibit a local government from expending any revenues derived from a special transportation tax approved by 55% of the voters at any time prior to the completion of a statutorily identified capital project funded by revenues derived from another special tax of the same local government that was approved by a 2⁄3 vote. The measure would also make conforming and technical, nonsubstantive changes.
Vote: 2⁄3. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
P2 1Resolved by the Assembly, the Senate 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 otherwise provided by Section 2 of Article
10XIII C, a city, county, or special district, by a two-thirds vote of
11its voters voting on the proposition, may impose a special tax
12within that city, county, or special district, except an ad valorem
13tax on real property or a transactions tax or sales tax on the sale
14of real property within that city, county, or special district.
That Section 2 of Article XIII C thereof is amended
16to read:
Notwithstanding any other provision of this
18Constitution:
19(a) A tax imposed by any local government is either a general
20tax or a special tax. A special district or agency, including a school
21district, has no authority to levy a general tax.
22(b) A local government shall not impose, extend, or increase
23any general tax unless and until that tax is submitted to the
24electorate and approved by a majority vote. A general tax is not
25deemed to have been increased if it is imposed at a rate not higher
26than the maximum rate so approved. The election required by this
27subdivision shall be consolidated with a regularly scheduled general
28
election for members of the governing body of the local
29government, except in cases of emergency declared by a unanimous
30vote of the governing body.
31(c) Any general tax imposed, extended, or increased, without
32voter approval, by any local government on or after January 1,
331995, and prior to the effective date of this article, may continue
34to be imposed only if that general tax is approved by a majority
P3 1vote of the voters voting in an election on the issue of the
2imposition, which election is held no later than November 6, 1998,
3and in compliance with subdivision (b).
4(d) (1) Except as otherwise provided in paragraph (2), a local
5government shall not impose, extend, or increase any special tax
6unless and until that tax is submitted to the
electorate and approved
7by two-thirds of the voters voting on the proposition. A special
8tax is not deemed to have been increased if it is imposed at a rate
9not higher than the maximum rate so approved.
10(2) The imposition, extension, or increase of a special tax by a
11local government for the purpose of providing funding for local
12transportation projects under its jurisdiction, as may otherwise be
13authorized by law, requires the approval of 55 percent of the voters
14voting on thebegin delete proposition. Aend deletebegin insert proposition, if all of the following are
15met:end insert
16begin insert(A)end insertbegin insert end insertbegin insertThe ballot proposition contains a specific list of programs
17and purposes to be funded, and a requirement that tax proceeds
18be spent solely for those programs and purposes.end insert
19begin insert(B)end insertbegin insert end insertbegin insertThe ballot proposition includes a requirement for annual
20independent audit of the amount of tax proceeds collected and
21expended and the specified purposes and programs funded.end insert
22begin insert(C)end insertbegin insert end insertbegin insertThe ballot proposition requires the governing board to
23create a citizens’ oversight committee to review all expenditures
24of proceeds and financial
auditsend insertbegin insert and report its findings to the
25governing board and the public.end insert
26begin insert(3)end insertbegin insert end insertbegin insertAend insert
special tax for the purpose of providing funding for local
27transportation projects is not deemed to have been increased if it
28is imposed at a rate not higher than the maximum rate previously
29approved in the manner required by law. The Legislature shall
30define local transportation projects for purposes of thisbegin delete paragraphend delete
31begin insert subdivisionend insert.
32(3)
end delete
33begin insert(4)end insert A local government shall not expend any revenues
derived
34from a special tax approved by 55 percent of the voters under
35paragraph (2) at any time prior to the completion of a statutorily
36identified capital project funded, in whole or in part, by revenues
37derived from another special tax of the same local government
38that was approved by a two-thirds vote under paragraph (1).
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