California Legislature—2015–16 Regular Session

Assembly Constitutional Amendment No. 4

Introduced by Assembly Member Frazier

(Coauthor: Senator Wolk)

February 27, 2015

Assembly Constitutional Amendment No. 4—A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 4 of Article XIII A thereof, and by amending Section 2 of Article XIII C thereof, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

ACA 4, as introduced, Frazier. 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, as defined, requires the approval of 55% of its voters voting on the proposition. The measure would also make conforming and technical, nonsubstantive changes. This measure would also provide that it shall become effective immediately upon approval by the voters and shall apply to any local measure imposing, extending, or increasing a special tax for local transportation projects submitted at the same election.

Vote: ²⁄₃. Appropriation: no. Fiscal committee: no. State-mandated local program: no.

Resolved by the Assembly, the Senate concurring, That the
Legislature of the State of California at its 2015-16 Regular
Session commencing on the first day of December 2014, two-thirds
of the membership of each house concurring, hereby proposes to
the people of the State of California that the Constitution of the
State be amended as follows:

First--  

That Section 4 of Article XIII A thereof is amended to
read:

SEC. 4.  

begin delete Cities, Counties and special districts, end delete begin insert Except as
otherwise provided by Section 2 of Article XIII end insert begin insert   end insert begin insert C, a city, county,
or special district, end insert by a two-thirds vote of begin delete the qualified electors of
such district end delete begin insert its voters voting on the proposition end insert , may impose
begin delete special taxes on such district end delete begin insert a special tax within that city, county,
or special district end insert , except begin insert an end insert ad valorem begin delete taxes end delete begin insert tax end insert on real property
or a begin delete transaction end delete begin insert transactions end insert tax or sales tax on the sale of real
property within begin delete such City, County end delete begin insert that city, county, end insert or special
district.

Second--  

That Section 2 of Article XIII C thereof is amended
to read:

SEC. 2.  

begin delete Local Government Tax Limitation. end delete Notwithstanding
any other provision of this Constitution:

(a)  begin delete All taxes end delete begin insert A tax end insert imposed by any local government begin delete shall be
deemed to be end delete begin insert is end insert either begin insert a end insert general begin delete taxes end delete begin insert tax end insert or begin insert a end insert special begin delete taxes. Special
purpose districts end delete begin insert tax. A special district end insert or begin delete agencies end delete begin insert agency end insert ,
including begin insert a end insert school begin delete districts, shall have end delete begin insert district, has end insert no begin delete power end delete
begin insert authority end insert to levy begin insert a end insert general begin delete taxes end delete begin insert tax end insert .

(b)  begin delete No end delete begin insert A end insert local government begin delete may end delete begin insert shall not end insert impose, extend, or
increase any general tax unless and until that tax is submitted to
the electorate and approved by a majority vote. A general tax begin delete shall end delete
begin insert is end insert not begin delete be end delete deemed to have been increased if it is imposed at a rate
not higher than the maximum rate so approved. The election
required by this subdivision shall be consolidated with a regularly
scheduled general election for members of the governing body of
the local government, except in cases of emergency declared by
a unanimous vote of the governing body.

(c) Any general tax imposed, extended, or increased, without
voter approval, by any local government on or after January 1,
1995, and prior to the effective date of this article, begin delete shall end delete begin insert may end insert
continue to be imposed only if begin insert that general tax is end insert approved by a
majority vote of the voters voting in an election on the issue of the
imposition, which election begin delete shall be end delete begin insert is end insert held begin delete within two years of the
effective date of this article end delete begin insert no later than November 6, 1998, end insert and
in compliance with subdivision (b).

(d)  begin delete No end delete begin insert (1) end insert begin insert   end insert begin insert Except as otherwise provided in paragraph (2), a end insert
local government begin delete may end delete begin insert shall not end insert impose, extend, or increase any
special tax unless and until that tax is submitted to the electorate
and approved by begin delete a end delete two-thirds begin delete vote end delete begin insert of the voters voting on the
proposition end insert . A special tax begin delete shall end delete begin insert is end insert not begin delete be end delete deemed to have been
increased if it is imposed at a rate not higher than the maximum
rate so approved.

begin insert

(2) (A) The imposition, extension, or increase of a special tax
by a local government for the purpose of providing funding for
local transportation projects under its jurisdiction, as may
otherwise be authorized by law, requires the approval of 55 percent
of the voters voting on the proposition. A special tax for the
purpose of providing funding for local transportation projects is
not deemed to have been increased if it is imposed at a rate not
higher than the maximum rate previously approved in the manner
required by law.

end insert begin insert

(B) For purposes of this paragraph, “local transportation
project” means the planning, design, development, financing,
construction, reconstruction, rehabilitation, improvement,
acquisition, lease, operation, or maintenance of local streets,
roads, and highways, state highways and freeways, and public
transit systems.

end insert

Third--  

This measure shall become effective immediately
upon approval by the voters and shall apply to any local measure
imposing, extending, or increasing a special tax for the funding of
local transportation projects that is submitted at the same election.