Amended in Senate April 2, 2014

Senate BillNo. 1021


Introduced by Senator Wolk

February 14, 2014


An act to amend Section 50079 of the Government Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

SB 1021, as amended, Wolk. School districts: parcel taxes.

Existing law authorizes any school district to impose qualified special taxes within the district pursuant to specified procedures. Existing lawbegin delete defines” qualifiedend deletebegin insert defines “qualifiedend insert special taxes” as special taxes that apply uniformly to all taxpayers or all real property within the school district and may exempt certain persons.

This bill would provide that special taxes that apply uniformly include any special tax imposed on a per parcel basis, according to the square footage of a parcel or the square footage of improvements on a parcel, according to thebegin delete useend deletebegin insert classificationend insert of a parcel, and at a lower rate on unimproved property. This bill would authorize a school district to treat multiple parcels of real property as one parcel of real property for purposes of a qualified special tax, where the parcels are contiguous, under common ownership, and constitute one economic unit.

Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.

The people of the State of California do enact as follows:

P1    1

SECTION 1.  

Section 50079 of the Government Code is
2amended to read:

P2    1

50079.  

(a) Subject to Section 4 of Article XIII A of the
2California Constitution, any school district may impose qualified
3special taxes within the district pursuant to the procedures
4established in Article 3.5 (commencing with Section 50075) and
5any other applicable procedures provided by law.

6(b) For purposes of this section, all of the following shall apply:

7 (1) “Qualified special taxes” means special taxes that apply
8uniformly to all taxpayers or all real property within the school
9district, except that “qualified special taxes” may include taxes
10that provide for an exemption from those taxes for all of the
11following taxpayers:

12(A) Persons who are 65 years of age or older.

13(B) Persons receiving Supplemental Security Income for a
14disability, regardless of age.

15(C) Persons receiving Social Security Disability Insurance
16benefits, regardless of age, whose yearly income does not exceed
17250 percent of the 2012 federal poverty guidelines issued by the
18United States Department of Health and Human Services.

19(2) “Qualified special taxes” do not include special taxes
20imposed on a particular class of property or taxpayers.

21(3) “Special taxes that apply uniformly” include any special tax
22imposed in accordance withbegin delete anyend deletebegin insert one or moreend insert of the following:

23(A) On a per parcel basis.

24(B) According to the square footage of a parcel or the square
25footage of improvements on a parcel.

26(C) According to thebegin delete use of a parcel, so long as the sameend delete
27begin insert commercial, industrial, single family residential, or multifamily
28residential classification of a parcel, so long as the same rate ofend insert

29 tax is levied on all properties of the samebegin delete useend deletebegin insert classificationend insert.

30(D) At a lower rate on unimproved property.

31(c) A school district may treat multiple parcels of real property
32as one parcel of real property for purposes of a qualified special
33tax where the parcels are contiguous, under common ownership,
34and constitute one economic unit, meaning that the multiple parcels
35of real property have the same primary purpose and are not separate
36and distinct properties that may be independently developed and
37sold.

38

SEC. 2.  

No inference shall be drawn from the enactment of
39this act with respect to the meaning of “uniformly” for purposes
40of special taxes imposed by school districts pursuant to the
P3    1authorization in Section 50079 of the Government Code as it
2existed prior to the enactment of this act.



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