Taxation: School districts: parcel tax.
If passed, SCA 22 would provide school districts with greater flexibility in generating revenue through parcel taxes, which are defined as special taxes imposed on real property and determined without regard to the property's value. The measure aims to alleviate financial constraints faced by school districts, particularly in funding specific programs and projects. By reducing the voter threshold for approval from two-thirds to 55%, the legislation is expected to facilitate the funding necessary to maintain or improve educational services, thereby having a potentially positive impact on local school operations.
Senate Constitutional Amendment No. 22 (SCA 22) proposed by Senator Allen seeks to amend the California Constitution as it relates to taxation, specifically targeting the imposition of parcel taxes by school districts. Traditionally, the California Constitution requires a two-thirds majority approval from voters within a district to impose special taxes. SCA 22 introduces a notable shift by allowing school districts to levy a parcel tax with the approval of only 55% of voters, provided that certain conditions are met. This bill addresses the taxation powers of school districts while ensuring accountability in the use of tax revenues.
The proposed amendment has generated discussion regarding local control and accountability. Supporters contend that the change is a necessary step to empower school districts to address localized funding needs without facing the heightened difficulty of achieving a two-thirds majority. However, opponents argue that this could lead to a dilution of voter influence over local taxation policies. The amendment comes with stipulations that require annual independent audits and the establishment of oversight committees, aimed at ensuring that funds are used for specific purposes outlined in the proposition, which may address some concerns about fiscal responsibility.