California Senate Bill SCA5 Introduced / Bill

 BILL NUMBER: SCA 5INTRODUCED BILL TEXT INTRODUCED BY Senator Simitian DECEMBER 6, 2010 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 SCA 5, as introduced, Simitian. Taxation: educational entities: 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, as defined, by a school district, community college district, or county office of education upon the approval of 55% of its voters voting on the proposition, if the proposition meets specified requirements. This measure 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 2010-11 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) An imposition, extension, or increase by a school district, community college district, or county office of education of a parcel tax on real property within its jurisdiction shall be approved by 55 percent of the voters of that district or county voting on the proposition, if all of the following conditions are met: (1) The proposition is approved by a two-thirds vote of the membership of the governing board of the school district, community college district, or county office of education. (2) The proposition contains all of the following accountability requirements: (A) A list of the specific purposes and programs to be funded. (B) A requirement that the proceeds be used only for the purposes and programs specified in the proposition, and not for any other purpose. (C) To ensure compliance with subparagraph (B), a requirement that the governing board of the school district, community college district, or county office of education conduct an annual independent financial audit of the amount of parcel tax proceeds collected and expended, and the specified purposes and programs funded. (D) To ensure compliance with subparagraph (B), a requirement that the governing board of the school district, community college district, or county office of education establish a citizens' oversight committee to review all expenditures of proceeds and financial audits, and report its findings to the governing board and to the public. (3) The proposition allows for an exemption from tax, to be claimed under procedures established by the county, for any parcel that, as of January 1 of each year, is owned by, and upon which is located the principal residence of, either a person or persons 65 years of age or older, or, without regard to age, a person or persons receiving Supplemental Security Income for a disability. (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. (c) The total amount of parcel tax impositions, increases, or extensions submitted to the voters for approval in accordance with this section at any election by a school district, community college district, or county office of education shall not exceed two hundred fifty dollars ($250) per parcel each year. This maximum amount shall be annually adjusted to account for inflation, measured as the annual change, from June to June of each year, in the United States city average of the Consumer Price Index for all Urban Consumers, as published by the United States Bureau of Labor Statistics, or any successor to that index. (d) Proceeds of any tax approved pursuant to this section shall not be used to pay salaries of any administrator of any school district, community college district, or county office of education. (e) This section does not limit any otherwise existing authority of a school district, community college district, or county office of education to impose a special tax approved in accordance with Section 4 of this article or Section 2 of Article XIII C. 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, as applicable, a 55 percent 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.