CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2954Introduced by Assembly Member BontaFebruary 16, 2018 An act to amend Section 50079 of the Government Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 2954, as introduced, Bonta. School districts: special taxes: uniformity requirement: unimproved property. Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes as taxes that apply uniformly to all taxpayers or all real property within a school district and may include taxes that provide for an exemption from those taxes for specified persons.This bill would provide an exception to the requirement that the qualified taxes apply uniformly by authorizing unimproved property to be taxed at a lower rate than improved property.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe 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 XIIIA 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 unimproved property may be taxed at a lower rate than improved property. Qualified special taxes may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:(A) Persons who are 65 years of age or older.(B) Persons receiving Supplemental Security Income for a disability, 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.(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2954Introduced by Assembly Member BontaFebruary 16, 2018 An act to amend Section 50079 of the Government Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 2954, as introduced, Bonta. School districts: special taxes: uniformity requirement: unimproved property. Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes as taxes that apply uniformly to all taxpayers or all real property within a school district and may include taxes that provide for an exemption from those taxes for specified persons.This bill would provide an exception to the requirement that the qualified taxes apply uniformly by authorizing unimproved property to be taxed at a lower rate than improved property.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 2954
Introduced by Assembly Member BontaFebruary 16, 2018
Introduced by Assembly Member Bonta
February 16, 2018
An act to amend Section 50079 of the Government Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 2954, as introduced, Bonta. School districts: special taxes: uniformity requirement: unimproved property.
Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes as taxes that apply uniformly to all taxpayers or all real property within a school district and may include taxes that provide for an exemption from those taxes for specified persons.This bill would provide an exception to the requirement that the qualified taxes apply uniformly by authorizing unimproved property to be taxed at a lower rate than improved property.
Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes as taxes that apply uniformly to all taxpayers or all real property within a school district and may include taxes that provide for an exemption from those taxes for specified persons.
This bill would provide an exception to the requirement that the qualified taxes apply uniformly by authorizing unimproved property to be taxed at a lower rate than improved property.
## Digest Key
## Bill Text
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 XIIIA 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 unimproved property may be taxed at a lower rate than improved property. Qualified special taxes may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:(A) Persons who are 65 years of age or older.(B) Persons receiving Supplemental Security Income for a disability, 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.(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.
The people of the State of California do enact as follows:
## 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 XIIIA 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 unimproved property may be taxed at a lower rate than improved property. Qualified special taxes may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:(A) Persons who are 65 years of age or older.(B) Persons receiving Supplemental Security Income for a disability, 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.(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.
SECTION 1. Section 50079 of the Government Code is amended to read:
### SECTION 1.
50079. (a) Subject to Section 4 of Article XIIIA 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 unimproved property may be taxed at a lower rate than improved property. Qualified special taxes may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:(A) Persons who are 65 years of age or older.(B) Persons receiving Supplemental Security Income for a disability, 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.(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.
50079. (a) Subject to Section 4 of Article XIIIA 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 unimproved property may be taxed at a lower rate than improved property. Qualified special taxes may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:(A) Persons who are 65 years of age or older.(B) Persons receiving Supplemental Security Income for a disability, 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.(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.
50079. (a) Subject to Section 4 of Article XIIIA 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 unimproved property may be taxed at a lower rate than improved property. Qualified special taxes may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:(A) Persons who are 65 years of age or older.(B) Persons receiving Supplemental Security Income for a disability, 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.(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.
50079. (a) Subject to Section 4 of Article XIIIA 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 unimproved property may be taxed at a lower rate than improved property. Qualified special taxes may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:
(A) Persons who are 65 years of age or older.
(B) Persons receiving Supplemental Security Income for a disability, 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.
(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.
(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.