BILL NUMBER: AB 1891	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JUNE 22, 2016
	AMENDED IN ASSEMBLY  APRIL 7, 2016

INTRODUCED BY   Assembly Member Dababneh
    (   Coauthors:   Assembly Members 
 Dodd   and Lackey   ) 
    (   Coauthor:   Senator   Nguyen
  ) 

                        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 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 taxable period for
which the taxpayer remains eligible for the exemption.  

   This bill would require any exemption granted to remain in effect
until the taxpayer becomes ineligible, and would allow a new
exemption to be granted in the same manner if the taxpayer becomes
ineligible for the exemption for any reason. 
   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 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 for which the taxpayer remains eligible for the exemption.
 
   (d) Any exemption granted pursuant to subdivision (b) shall remain
in effect until the taxpayer becomes ineligible. If the taxpayer
becomes ineligible for the exemption for any reason, a new exemption
may be granted in the same manner.