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.
P2 1Resolved by the Assembly, the Senate concurring, That the
2Legislature of the State of California at its 2015-16 Regular
3Session commencing on the first day of December 2014, two-thirds
4of the membership of each house concurring, hereby proposes to
5the people of the State of California that the Constitution of the
6State be amended as follows:
That Section 4 of Article XIII A thereof is amended to
begin deleteCities, Counties and special districts, end deleteby a two-thirds vote of begin delete the qualified electors of , may impose
12such districtend delete
begin delete special taxes on such districtend delete, except ad valorem begin delete taxesend delete on real property
begin delete transactionend delete tax or sales tax on the sale of real
begin delete such City, Countyend delete or special
That Section 2 of Article XIII C thereof is amended
begin deleteLocal Government Tax Limitation. end deleteNotwithstanding
21any other provision of this Constitution:
begin deleteAll taxes end deleteimposed by any local government begin delete shall be either
23deemed to beend delete
begin delete taxesend delete or special begin delete taxes. Special or
24purpose districtsend delete
begin delete agenciesend delete,
begin delete districts, shall haveend delete no begin delete powerend delete
26 to levy general
begin delete taxesend delete.
begin delete mayend delete impose, extend, or
28increase any general tax unless and until that tax is submitted to
29the electorate and approved by a majority vote. A general tax
begin delete shallend delete
begin delete beend delete deemed to have been increased if it is imposed at a rate
31not higher than the maximum rate so approved. The election
32required by this subdivision shall be consolidated with a regularly
33scheduled general election for members of the governing body of
34the local government, except in cases of emergency declared by
35a unanimous vote of the governing body.
36(c) Any general tax imposed, extended, or increased, without
37voter approval, by any local government on or after January 1,
P3 11995, and prior to the effective date of this article,
begin delete shallend delete
2 continue to be imposed only if approved by a
3majority vote of the voters voting in an election on the issue of the
4imposition, which election
begin delete shall beend delete held begin delete within two years of the and
5effective date of this articleend delete
6in compliance with subdivision (b).
begin deleteNo end delete
begin delete mayend delete impose, extend, or increase any
9special tax unless and until that tax is submitted to the electorate
10and approved by
begin delete aend delete
two-thirds begin delete voteend delete. A special tax begin delete shallend delete not begin delete beend delete deemed to have been
12increased if it is imposed at a rate not higher than the maximum
13rate so approved.
This measure shall become effective immediately
30upon approval by the voters and shall apply to any local measure
31imposing, extending, or increasing a special tax for the funding of
32local transportation projects that is submitted at the same election.