BILL NUMBER: SB 874	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  AUGUST 7, 2012
	AMENDED IN SENATE  JANUARY 4, 2012
	AMENDED IN SENATE  MARCH 21, 2011

INTRODUCED BY   Senator Hancock

                        FEBRUARY 18, 2011

   An act to amend Section 50079 of the Government Code, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   SB 874, as amended, Hancock. School districts: community college
districts: parcel taxes: exemptions.
   Existing law authorizes any school district to impose qualified
special taxes within the district pursuant to specified procedures.
Existing law defines qualified special taxes as special taxes that
apply uniformly to all taxpayers or all real property within the
school district and may include taxes that exempt persons 65 years of
age or older or for persons receiving Supplemental Security Income
for a disability regardless of age.
   This bill would also provide that qualified special taxes may
include taxes that  exempt  provide an exemption
for  persons receiving Social Security Disability Insurance
 benefits  , regardless of age  , whose yearly income
does not exceed 250% of the 2012 federal poverty guidelines, as
specified  .
   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  taxpayers 65   all of the following
taxpayers: 
    (A)     Persons who are 65   
years of age or  older or for persons receiving 
 older. 
    (B)     Persons receiving 
Supplemental Security Income for a disability  or 
 ,   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.