SB 1209, as introduced, Mitchell. School districts: special taxes.
Existing law authorizes a school district to impose special taxes within the district pursuant to specified procedures. Existing law requires those special taxes to apply uniformly to all taxpayers or all real property within the school district imposing the tax, as specified.
This bill would make a technical, nonsubstantive change to this provision.
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
P2 1taxes” may include taxes that provide for an exemption from those
2taxes for all of the following taxpayers:
3(A) Persons who are 65 years of age or older.
4(B) Persons receiving Supplemental Security Income for a
5disability, regardless of age.
6(C) Persons receiving Social Security Disability Insurance
7benefits, regardless of age,begin insert andend insert whose yearly income does not
8exceed 250 percent of the 2012 federal poverty guidelines issued
9by the United States Department of Health and Human Services.
10(2) “Qualified special taxes” do not include special taxes
11imposed on a particular class of property or taxpayers.
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