BILL NUMBER: SB 1209	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Mitchell

                        FEBRUARY 20, 2014

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


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1209, as introduced, Mitchell. School districts: special taxes.

   Existing law authorizes a school district to impose special taxes
within the district pursuant to specified procedures. Existing law
requires those special taxes to apply uniformly to all taxpayers or
all real property within the school district imposing the tax, as
specified.
   This bill would make a technical, nonsubstantive change to this
provision.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 50079 of the Government Code is amended to
read:
   50079.  (a) Subject to Section 4 of Article XIII A of the
California Constitution, any school district may impose qualified
special taxes within the district pursuant to the procedures
established in Article 3.5 (commencing with Section 50075) and any
other applicable procedures provided by law.
   (b) (1) As used in this section, "qualified special taxes" means
special taxes that apply uniformly to all taxpayers or all real
property within the school district, except that "qualified special
taxes" may include taxes that provide for an exemption from those
taxes for all of the following taxpayers:
   (A) Persons who are 65 years of age or older.
   (B) Persons receiving Supplemental Security Income for a
disability, regardless of age.
   (C) Persons receiving Social Security Disability Insurance
benefits, regardless of age,  and  whose yearly income does
not exceed 250 percent of the 2012 federal poverty guidelines issued
by the United States Department of Health and Human Services.
   (2) "Qualified special taxes" do not include special taxes imposed
on a particular class of property or taxpayers.