BILL NUMBER: SCA 5 INTRODUCED
INTRODUCED BY Senator Hancock
MARCH 26, 2015
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 XIIIA thereof, by amending Section 2 of Article XIIIC
thereof, and by amending Section 3 of Article XIIID thereof, relating
LEGISLATIVE COUNSEL'S DIGEST
SCA 5, as introduced, Hancock. Local government: special taxes:
The California Constitution conditions the imposition of a special
tax by a local government upon the approval of 2/3 of the voters of
the local government voting on that tax, but authorizes the
imposition of a local ad valorem tax for school facilities upon the
approval of 55% of the voters voting on that tax.
This measure would condition the imposition, extension, or
increase of a special tax by a local government upon the approval of
55% of the voters voting on the proposition, if the proposition
proposing the tax contains specified requirements. The measure would
also make conforming and technical, nonsubstantive changes.
Vote: 2/3. Appropriation: no. Fiscal committee: no. State-mandated
local program: no.
Resolved by the Senate, the Assembly 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
Cities, Counties and special districts, by
a two-thirds vote of the qualified electors of such A
city, county, or special district, upon the approval of 55 percent
of its voters voting on the proposition, may impose a special tax
within that city, county, or special district, may
impose special taxes on such district, except ad valorem
taxes on real property or a transaction
transactions tax or sales tax on the sale of real property
within such City, County that city, county,
or special district.
Second-- That Section 2 of Article XIII C thereof is amended to
SEC. 2. Local Government Tax Limitation.
Notwithstanding any other provision of this
(a) All taxes Any tax imposed by any
local government shall be deemed to be either general taxes
or special taxes. Special purpose districts or agencies, including
school districts, shall have no power to levy general taxes.
is either a general tax or a special tax. A special
district or agency, including a school district, has no authority to
levy a general tax.
(b) No A local government
may shall not 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 shall
is not be 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, shall
November 6, 1996, may continue to be imposed only if
that general tax is approved by a majority vote of the voters
voting in an election on the issue of the imposition, which election
shall be held within two years of the effective date of this
article no later than November 6, 1998, and in
compliance with subdivision (b).
(d) (1) A local government shall not impose, extend, or increase
any special tax unless and until that tax is submitted to the
electorate and approved by 55 percent of the voters voting on the
proposition, and all of the following requirements are met:
(A) The ballot proposition contains a specific list of programs
and purposes to be funded, and a requirement that tax proceeds be
spent solely for those programs and purposes.
(B) The ballot proposition includes a requirement for the annual
independent audit of the amount of tax proceeds collected and the
specified purposes and programs funded.
(C) The ballot proposition requires the governing board to create
a citizens' oversight committee to review all expenditures of
proceeds and financial audits, and report its findings to the
governing board and public.
(d) No local government may impose, extend, or increase any
special tax unless and until that tax is submitted to the electorate
and approved by a two-thirds vote. A
(2) A special tax shall not be
deemed to have been increased if it is imposed at a rate not higher
than the maximum rate so approved.
Third-- That Section 3 of Article XIII D thereof is amended to
SEC. 3. Property Taxes, Assessments, Fees and Charges
Limited. (a) No
An agency shall not assess a tax, assessment, fee, or charge
shall be assessed by any agency upon any parcel of
property or upon any person as an incident of property ownership
(1) The ad valorem property tax imposed pursuant to Article XIII
and Article XIII A.
(2) Any special tax receiving a two-thirds vote
pursuant to Section 4 of Article XIII
A The approval of that percentage
of voters on the proposition as required by this Constitution .
(3) Assessments as provided by this article.
(4) Fees or charges for property related
property-related services as provided by this article.
(b) For purposes of this article, fees for the provision of
electrical or gas service shall are not
be deemed charges or fees imposed as an incident
of property ownership.