BILL NUMBER: AB 1891	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Dababneh

                        FEBRUARY 11, 2016

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


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1891, as introduced, Dababneh. School districts: special taxes:
exemptions.
   Existing law authorizes school districts to impose qualified
special taxes, subject to specified constitutional and statutory
provisions. Existing law defines "qualified special taxes" as taxes
that apply uniformly to all taxpayers or all real property within a
school district and may include taxes that provide for an exemption
from those taxes for persons who are 65 years of age or older, for
persons receiving Supplemental Security Income for a disability, or
for persons receiving Social Security Disability Insurance benefits,
as specified.
   This bill would, if a school district imposes a qualified special
tax that provides for an exemption for persons who are 65 years of
age or older and requires that those persons opt out of the qualified
special tax, require the school district to require those taxpayers
to opt out of the qualified special tax only once and to grant the
exemption to those taxpayers for each subsequent taxable period. In
the case of a qualified special tax on real property, the bill would
provide that the exemption would be valid until a change in ownership
occurs.
   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 any or 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, 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.
   (c) The amendments made to this section by  the act adding
this subdivision   Chapter 371 of the Statutes of 2015
 are declaratory of existing law. 
   (d) If a school district imposes a qualified special tax that
provides for an exemption for persons who are 65 years of age or
older, pursuant to subparagraph (A) of paragraph (1) of subdivision
(b), and requires taxpayers claiming that exemption to opt out of the
qualified special tax, the school district shall only require those
taxpayers to opt out of the qualified special tax once and shall
grant the exemption to those taxpayers for each subsequent taxable
period. In the case of a qualified special tax on real property, the
exemption shall be valid until a change in ownership occurs.