California Senate Bill SCA5 Introduced / Bill

 BILL NUMBER: SCA 5INTRODUCED BILL TEXT 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 to taxation. LEGISLATIVE COUNSEL'S DIGEST SCA 5, as introduced, Hancock. Local government: special taxes: voter approval. 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 read: Section 4.  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 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 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 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   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.