BILL NUMBER: ACA 18	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Swanson

                        FEBRUARY 18, 2011

   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, and by adding Section 4.5 to, Article XIII A thereof, by amending
Section 2 of Article XIII C thereof, and by amending Section 3 of
Article XIII D thereof, relating to taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   ACA 18, as introduced, Swanson. Taxation: parcel tax.
   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, and prohibits these entities from imposing an ad valorem tax on
real property or a transactions or sales tax on the sale of real
property.
   This measure would alternatively condition the imposition,
extension, or increase of a parcel tax by a city or county for the
purpose of funding the maintenance or improvement of fire protection
services or police protection services, or both, upon the approval of
a majority of its voters voting on the proposition, and would also
make conforming changes to related provisions.
   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 2011-12 Regular Session
commencing on the sixth day of December 2010, 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
read:
      SEC. 4.   Cities, Counties and special districts,
  Except as provided by Section 4.5, a city, county, or
special district,  by a two-thirds vote of  the
qualified electors of such district   its voters voting
on the proposition  , may impose  special taxes on such
district   a special tax within that city, county, or
special district  , except  an  ad valorem 
taxes   tax  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 4.5 is added to Article XIII A thereof, to
read:
      SEC. 4.5.  (a) The imposition, extension, or increase of a
parcel tax on real property by a city or county, as may otherwise be
authorized by law for the purpose of funding the maintenance or
improvement of fire protection services or police protection
services, or both, is subject to approval by a majority of the voters
in the city or county voting on the proposition.
   (b) For purposes of this section, "parcel tax" means a special tax
imposed upon a parcel of real property at a rate that is determined
without regard to that property's value.
  Third--  That Section 2 of Article XIII C thereof is amended to
read:
      SEC. 2.   Local Government Tax Limitation. 
Notwithstanding any other provision of this Constitution:
   (a)  All taxes   Any tax  imposed by any
local government  shall be deemed to be   is
 either  a  general  taxes   tax
 or  a  special  taxes   tax 
.  Special purpose districts   A special
district  or  agencies   agency  ,
including  a  school  districts, shall have
  district, has  no  power  
authority  to levy  a  general  taxes 
 tax  .
   (b)  No  A    local government
may  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 
 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, 1996,  and in
compliance with subdivision (b).
   (d)  No   Except as provided by Section 4.5
of Article XIII     A, a  local government may
 not  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 special 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.
  Fourth--  That Section 3 of Article XIII D thereof is amended to
read:
      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 except:
   (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  or,   a majority vote
pursuant to Section 4.5 of Article XIII     A 
.
   (3) Assessments as provided by this article.
   (4) Fees or charges for 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.