AB 1891, as amended, 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 taxablebegin delete 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.end deletebegin insert period for which the taxpayer remains eligible for the exemption.end insert
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 50079 of the Government Code is
2amended to read:
(a) Subject to Section 4 of Article XIII A of the
4California Constitution, any school district may impose qualified
5special taxes within the district pursuant to the procedures
6established in Article 3.5 (commencing with Section 50075) and
7any other applicable procedures provided by law.
8(b) (1) As used in this section, “qualified special taxes” means
9special taxes that apply uniformly to all taxpayers or all real
10property within the school district, except that “qualified special
11taxes” may include taxes that provide for an exemption from those
12taxes for any or all of the following taxpayers:
13(A) Persons who are 65 years of age or older.
14(B) Persons receiving Supplemental Security Income for a
15disability, regardless of age.
16(C) Persons receiving Social Security Disability Insurance
17benefits, regardless of age, whose yearly income does not exceed
18250 percent of the 2012 federal poverty guidelines issued by the
19United States Department of Health and Human Services.
20(2) “Qualified special taxes” do not include special taxes
21imposed on a particular class of property or taxpayers.
22(c) The amendments made to this section by Chapter 371 of the
23Statutes of 2015 are declaratory of existing law.
24(d) If a school district imposes a qualified special tax that
25provides for an exemption for persons who are 65 years of age or
26older, pursuant to subparagraph (A) of paragraph (1) of subdivision
27(b), and requires taxpayers claiming that exemption to opt out of
28the qualified special tax, the school district shall only require those
29taxpayers to opt out of the qualified special tax once and shall
30grant the exemption to those taxpayers for each subsequent taxable
31
begin delete period. In the case of a qualified special tax on real property, the begin insert period
32exemption shall be valid until a change in ownership occurs.end delete
33for which the taxpayer remains eligible for the exemption.end insert
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