California 2021-2022 Regular Session

California Assembly Bill ACA1 Compare Versions

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11 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Constitutional Amendment No. 1Introduced by Assembly Members Aguiar-Curry, Lorena Gonzalez, and Chiu(Principal coauthor: Senator Wiener)(Coauthors: Assembly Members Berman, Burke, Kalra, Levine, Quirk, Robert Rivas, Blanca Rubio, Stone, Ting, Weber, and Wicks)December 07, 2020 A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Sections 1 and 4 of Article XIII A thereof, by amending Section 2 of, and by adding Section 2.5 to, Article XIII C thereof, by amending Section 3 of Article XIII D thereof, and by amending Section 18 of Article XVI thereof, relating to local finance. LEGISLATIVE COUNSEL'S DIGESTACA 1, as introduced, Aguiar-Curry. Local government financing: affordable housing and public infrastructure: voter approval. (1) The California Constitution prohibits the ad valorem tax rate on real property from exceeding 1% of the full cash value of the property, subject to certain exceptions.This measure would create an additional exception to the 1% limit that would authorize a city, county, city and county, or special district to levy an ad valorem tax to service bonded indebtedness incurred to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing, or the acquisition or lease of real property for those purposes, if the proposition proposing that tax is approved by 55% of the voters of the city, county, or city and county, as applicable, and the proposition includes specified accountability requirements. The measure would specify that these provisions apply to any city, county, city and county, or special district measure imposing an ad valorem tax to pay the interest and redemption charges on bonded indebtedness for these purposes that is submitted at the same election as this measure.(2) 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, 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 authorize a local government to impose, extend, or increase a sales and use tax or transactions and use tax imposed in accordance with specified law or a parcel tax, as defined, for the purposes of funding the construction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing if the proposition proposing that tax is approved by 55% of its voters voting on the proposition and the proposition includes specified accountability requirements. This measure would also make conforming changes to related provisions. The measure would specify that these provisions apply to any local measure imposing, extending, or increasing a sales and use tax, transactions and use tax, or parcel tax for these purposes that is submitted at the same election as this measure.(3) The California Constitution prohibits specified local government agencies from incurring any indebtedness exceeding in any year the income and revenue provided in that year, without the assent of 2/3 of the voters and subject to other conditions. In the case of a school district, community college district, or county office of education, the California Constitution permits a proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, to be adopted upon the approval of 55% of the voters of the district or county, as appropriate, voting on the proposition at an election.This measure would expressly prohibit a special district, other than a board of education or school district, from incurring any indebtedness or liability exceeding any applicable statutory limit, as prescribed by the statutes governing the special district. The measure would also similarly require the approval of 55% of the voters of the city, county, city and county, or special district, as applicable, to incur bonded indebtedness, exceeding in any year the income and revenue provided in that year, that is in the form of general obligation bonds issued to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing projects, if the proposition proposing that bond includes specified accountability requirements. The measure would specify that this 55% threshold applies to any proposition for the incurrence of indebtedness by a city, county, city and county, or special district for these purposes that is submitted at the same election as this measure.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextResolved by the Assembly, the Senate concurring, That the Legislature of the State of California at its 202122 Regular Session commencing on the seventh day of December 2020, 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 1 of Article XIIIA thereof is amended to read:SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed One 1 percent (1%) of the full cash value of such that property. The one percent (1%) tax to 1 percent tax shall be collected by the counties and apportioned according to law to the districts within the counties.(b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following:(1) Indebtedness approved by the voters prior to before July 1, 1978.(2) Bonded indebtedness for to fund the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition.(3) Bonded indebtedness incurred by a school district, community college district, or county office of education for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. November 8, 2000. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIII A, Section 1(b)(3), this paragraph, and not for any other purpose, including teacher and administrator salaries and other school operating expenses.(B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list.(C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.(4) (A) Bonded indebtedness incurred by a city, county, city and county, or special district for the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, approved by 55 percent of the voters of the city, county, city and county, or special district, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(i) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including city, county, city and county, or special district employee salaries and other operating expenses.(ii) A list of the specific projects to be funded, and a certification that the city, county, city and county, or special district has evaluated alternative funding sources.(iii) A requirement that the city, county, city and county, or special district conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(iv) A requirement that the city, county, city and county, or special district conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the public infrastructure or affordable housing projects, as applicable.(v) A requirement that the city, county, city and county, or special district post the audits required by clauses (iii) and (iv) in a manner that is easily accessible to the public.(vi) A requirement that the city, county, city and county, or special district appoint a citizens oversight committee to ensure that bond proceeds are expended only for the purposes described in the measure approved by the voters.(B) For purposes of this paragraph:(i) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.(ii) At risk of chronic homelessness includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines.(iii) Permanent supportive housing means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. Permanent supportive housing includes associated facilities, if those facilities are used to provide services to housing residents.(iv) Public infrastructure shall include, but is not limited to, projects that provide any of the following:(I) Water or protect water quality.(II) Sanitary sewer.(III) Treatment of wastewater or reduction of pollution from stormwater runoff.(IV) Protection of property from impacts of sea level rise.(V) Parks and recreation facilities.(VI) Open space.(VII) Improvements to transit and streets and highways.(VIII) Flood control.(IX) Broadband internet access service expansion in underserved areas.(X) Local hospital construction.(XI) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, policy or sheriff personnel.(XII) Public library facilities.(v) Special district has the same meaning as provided in subdivision (c) of Section 1 of Article XIIIC and specifically includes a transit district, except that special district does not include a school district, redevelopment agency, or successor agency to a dissolved redevelopment agency.(C) This paragraph shall apply to any city, county, city and county, or special district measure imposing an ad valorem tax to pay the interest and redemption charges on bonded indebtedness for those purposes described in this paragraph that is submitted at the same election as the measure adding this paragraph.(c) (1) Notwithstanding any other provisions of law or of this Constitution, a school districts, district, community college districts, and district, or county offices office of education may levy a 55 percent 55-percent vote ad valorem tax pursuant to paragraph (3) of subdivision (b).(2) Notwithstanding any other provisions of law or this Constitution, a city, county, city and county, or special district may levy a 55-percent vote ad valorem tax pursuant to paragraph (4) of subdivision (b). Second That Section 4 of Article XIIIA thereof is amended to read:Section 4.Cities, Counties and special districts,SEC. 4. Except as provided by Section 2.5 of Article XIIIC, 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.Third That Section 2 of Article XIIIC 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 a local government shall be deemed to be is either a general taxes tax or a special taxes. Special purpose districts tax. A special district or agencies, agency, including a school districts, shall have no power district, has no 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 before 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 2.5, 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 2.5 is added to Article XIIIC thereof, to read:SEC. 2.5. (a) The imposition, extension, or increase of a sales and use tax imposed in accordance with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code) or a successor law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code) or a successor law, or a parcel tax imposed by a local government for the purpose of funding the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, is subject to approval by 55 percent of the voters in the local government voting on the proposition, if both of the following conditions are met:(1) The proposition is approved by a majority vote of the membership of the governing board of the local government.(2) The proposition contains all of the following accountability requirements:(A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government.(B) A list of the specific projects that are to be funded by the tax, and a certification that the local government has evaluated alternative funding sources.(C) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended only on the specific projects listed in the proposition.(D) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax.(E) A requirement that the local government post the audits required by subparagraphs (C) and (D) in a manner that is easily accessible to the public.(F) A requirement that the local government appoint a citizens oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters.(b) For purposes of this section, the following terms have the following meanings:(1) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law. (2) At risk of chronic homelessness includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines. (3) Permanent supportive housing means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. Permanent supportive housing includes associated facilities, if those facilities are used to provide services to housing residents.(4) Public infrastructure shall include, but is not limited to, the projects that provide any of the following: (A) Water or protect water quality.(B) Sanitary sewer.(C) Treatment of wastewater or reduction of pollution from stormwater runoff.(D) Protection of property from impacts of sea level rise.(E) Parks and recreation facilities.(F) Open space.(G) Improvements to transit and streets and highways.(H) Flood control.(I) Broadband internet access service expansion in underserved areas.(J) Local hospital construction. (K) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, policy or sheriff personnel.(L) Public library facilities.(c) This section shall apply to any local measure imposing, extending, or increasing a sales and use tax imposed pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law, or a parcel tax imposed by a local government for those purposes described in subdivision (a) that is submitted at the same election as the measure adding this section. Fifth That Section 3 of Article XIIID thereof is amended to read:SEC. 3. Property Taxes, Assessments, Fees and Charges Limited. (a)No (a) 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 XIIIA.(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA.A or receiving a 55-percent approval pursuant to Section 2.5 of Article XIIIC.(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.Sixth That Section 18 of Article XVI thereof is amended to read:SEC. 18. (a) No A county, city, town, township, board of education, or school district, shall not incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such that year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity which that is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing reconstructing, or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at such the election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed forty years from the time of contracting the indebtedness. A special district, other than a board of education or school district, shall not incur any indebtedness or liability exceeding any applicable statutory limit, as prescribed by the statutes governing the special district as they currently read or may thereafter be amended by the Legislature. (b) (1) Notwithstanding subdivision (a), on or after the effective date of the measure adding this subdivision, in the case of any school district, community college district, or county office of education, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, purposes described in paragraph (3) or (4) of subdivision (b) of Section 1 of Article XIII A shall be adopted upon the approval of 55 percent of the voters of the district or county, school district, community college district, county office of education, city, county, city and county, or other special district, as appropriate, voting on the proposition at an election. This subdivision shall apply only to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision only if the proposition meets all of the accountability requirements of paragraph (3) or (4) of subdivision (b) (b), as appropriate, of Section 1 of Article XIIIA.(2) The amendments made to this subdivision by the measure adding this paragraph shall apply to any proposition for the incurrence of indebtedness in the form of general obligation bonds pursuant to this subdivision for the purposes described in paragraph (4) of subdivision (b) of Section 1 of Article XIII A that is submitted at the same election as the measure adding this paragraph. (c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and when if two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted.
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33 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Constitutional Amendment No. 1Introduced by Assembly Members Aguiar-Curry, Lorena Gonzalez, and Chiu(Principal coauthor: Senator Wiener)(Coauthors: Assembly Members Berman, Burke, Kalra, Levine, Quirk, Robert Rivas, Blanca Rubio, Stone, Ting, Weber, and Wicks)December 07, 2020 A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Sections 1 and 4 of Article XIII A thereof, by amending Section 2 of, and by adding Section 2.5 to, Article XIII C thereof, by amending Section 3 of Article XIII D thereof, and by amending Section 18 of Article XVI thereof, relating to local finance. LEGISLATIVE COUNSEL'S DIGESTACA 1, as introduced, Aguiar-Curry. Local government financing: affordable housing and public infrastructure: voter approval. (1) The California Constitution prohibits the ad valorem tax rate on real property from exceeding 1% of the full cash value of the property, subject to certain exceptions.This measure would create an additional exception to the 1% limit that would authorize a city, county, city and county, or special district to levy an ad valorem tax to service bonded indebtedness incurred to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing, or the acquisition or lease of real property for those purposes, if the proposition proposing that tax is approved by 55% of the voters of the city, county, or city and county, as applicable, and the proposition includes specified accountability requirements. The measure would specify that these provisions apply to any city, county, city and county, or special district measure imposing an ad valorem tax to pay the interest and redemption charges on bonded indebtedness for these purposes that is submitted at the same election as this measure.(2) 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, 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 authorize a local government to impose, extend, or increase a sales and use tax or transactions and use tax imposed in accordance with specified law or a parcel tax, as defined, for the purposes of funding the construction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing if the proposition proposing that tax is approved by 55% of its voters voting on the proposition and the proposition includes specified accountability requirements. This measure would also make conforming changes to related provisions. The measure would specify that these provisions apply to any local measure imposing, extending, or increasing a sales and use tax, transactions and use tax, or parcel tax for these purposes that is submitted at the same election as this measure.(3) The California Constitution prohibits specified local government agencies from incurring any indebtedness exceeding in any year the income and revenue provided in that year, without the assent of 2/3 of the voters and subject to other conditions. In the case of a school district, community college district, or county office of education, the California Constitution permits a proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, to be adopted upon the approval of 55% of the voters of the district or county, as appropriate, voting on the proposition at an election.This measure would expressly prohibit a special district, other than a board of education or school district, from incurring any indebtedness or liability exceeding any applicable statutory limit, as prescribed by the statutes governing the special district. The measure would also similarly require the approval of 55% of the voters of the city, county, city and county, or special district, as applicable, to incur bonded indebtedness, exceeding in any year the income and revenue provided in that year, that is in the form of general obligation bonds issued to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing projects, if the proposition proposing that bond includes specified accountability requirements. The measure would specify that this 55% threshold applies to any proposition for the incurrence of indebtedness by a city, county, city and county, or special district for these purposes that is submitted at the same election as this measure.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: NO Local Program: NO
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99 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION
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1111 Assembly Constitutional Amendment
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1313 No. 1
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1515 Introduced by Assembly Members Aguiar-Curry, Lorena Gonzalez, and Chiu(Principal coauthor: Senator Wiener)(Coauthors: Assembly Members Berman, Burke, Kalra, Levine, Quirk, Robert Rivas, Blanca Rubio, Stone, Ting, Weber, and Wicks)December 07, 2020
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1717 Introduced by Assembly Members Aguiar-Curry, Lorena Gonzalez, and Chiu(Principal coauthor: Senator Wiener)(Coauthors: Assembly Members Berman, Burke, Kalra, Levine, Quirk, Robert Rivas, Blanca Rubio, Stone, Ting, Weber, and Wicks)
1818 December 07, 2020
1919
2020 A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Sections 1 and 4 of Article XIII A thereof, by amending Section 2 of, and by adding Section 2.5 to, Article XIII C thereof, by amending Section 3 of Article XIII D thereof, and by amending Section 18 of Article XVI thereof, relating to local finance.
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2222 LEGISLATIVE COUNSEL'S DIGEST
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2424 ## LEGISLATIVE COUNSEL'S DIGEST
2525
2626 ACA 1, as introduced, Aguiar-Curry. Local government financing: affordable housing and public infrastructure: voter approval.
2727
2828 (1) The California Constitution prohibits the ad valorem tax rate on real property from exceeding 1% of the full cash value of the property, subject to certain exceptions.This measure would create an additional exception to the 1% limit that would authorize a city, county, city and county, or special district to levy an ad valorem tax to service bonded indebtedness incurred to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing, or the acquisition or lease of real property for those purposes, if the proposition proposing that tax is approved by 55% of the voters of the city, county, or city and county, as applicable, and the proposition includes specified accountability requirements. The measure would specify that these provisions apply to any city, county, city and county, or special district measure imposing an ad valorem tax to pay the interest and redemption charges on bonded indebtedness for these purposes that is submitted at the same election as this measure.(2) 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, 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 authorize a local government to impose, extend, or increase a sales and use tax or transactions and use tax imposed in accordance with specified law or a parcel tax, as defined, for the purposes of funding the construction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing if the proposition proposing that tax is approved by 55% of its voters voting on the proposition and the proposition includes specified accountability requirements. This measure would also make conforming changes to related provisions. The measure would specify that these provisions apply to any local measure imposing, extending, or increasing a sales and use tax, transactions and use tax, or parcel tax for these purposes that is submitted at the same election as this measure.(3) The California Constitution prohibits specified local government agencies from incurring any indebtedness exceeding in any year the income and revenue provided in that year, without the assent of 2/3 of the voters and subject to other conditions. In the case of a school district, community college district, or county office of education, the California Constitution permits a proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, to be adopted upon the approval of 55% of the voters of the district or county, as appropriate, voting on the proposition at an election.This measure would expressly prohibit a special district, other than a board of education or school district, from incurring any indebtedness or liability exceeding any applicable statutory limit, as prescribed by the statutes governing the special district. The measure would also similarly require the approval of 55% of the voters of the city, county, city and county, or special district, as applicable, to incur bonded indebtedness, exceeding in any year the income and revenue provided in that year, that is in the form of general obligation bonds issued to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing projects, if the proposition proposing that bond includes specified accountability requirements. The measure would specify that this 55% threshold applies to any proposition for the incurrence of indebtedness by a city, county, city and county, or special district for these purposes that is submitted at the same election as this measure.
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3030 (1) The California Constitution prohibits the ad valorem tax rate on real property from exceeding 1% of the full cash value of the property, subject to certain exceptions.
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3232 This measure would create an additional exception to the 1% limit that would authorize a city, county, city and county, or special district to levy an ad valorem tax to service bonded indebtedness incurred to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing, or the acquisition or lease of real property for those purposes, if the proposition proposing that tax is approved by 55% of the voters of the city, county, or city and county, as applicable, and the proposition includes specified accountability requirements. The measure would specify that these provisions apply to any city, county, city and county, or special district measure imposing an ad valorem tax to pay the interest and redemption charges on bonded indebtedness for these purposes that is submitted at the same election as this measure.
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3434 (2) 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, 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.
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3636 This measure would authorize a local government to impose, extend, or increase a sales and use tax or transactions and use tax imposed in accordance with specified law or a parcel tax, as defined, for the purposes of funding the construction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing if the proposition proposing that tax is approved by 55% of its voters voting on the proposition and the proposition includes specified accountability requirements. This measure would also make conforming changes to related provisions. The measure would specify that these provisions apply to any local measure imposing, extending, or increasing a sales and use tax, transactions and use tax, or parcel tax for these purposes that is submitted at the same election as this measure.
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3838 (3) The California Constitution prohibits specified local government agencies from incurring any indebtedness exceeding in any year the income and revenue provided in that year, without the assent of 2/3 of the voters and subject to other conditions. In the case of a school district, community college district, or county office of education, the California Constitution permits a proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, to be adopted upon the approval of 55% of the voters of the district or county, as appropriate, voting on the proposition at an election.
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4040 This measure would expressly prohibit a special district, other than a board of education or school district, from incurring any indebtedness or liability exceeding any applicable statutory limit, as prescribed by the statutes governing the special district. The measure would also similarly require the approval of 55% of the voters of the city, county, city and county, or special district, as applicable, to incur bonded indebtedness, exceeding in any year the income and revenue provided in that year, that is in the form of general obligation bonds issued to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing projects, if the proposition proposing that bond includes specified accountability requirements. The measure would specify that this 55% threshold applies to any proposition for the incurrence of indebtedness by a city, county, city and county, or special district for these purposes that is submitted at the same election as this measure.
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4646 Resolved by the Assembly, the Senate concurring, That the Legislature of the State of California at its 202122 Regular Session commencing on the seventh day of December 2020, 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:
4747
4848 First That Section 1 of Article XIIIA thereof is amended to read:SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed One 1 percent (1%) of the full cash value of such that property. The one percent (1%) tax to 1 percent tax shall be collected by the counties and apportioned according to law to the districts within the counties.(b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following:(1) Indebtedness approved by the voters prior to before July 1, 1978.(2) Bonded indebtedness for to fund the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition.(3) Bonded indebtedness incurred by a school district, community college district, or county office of education for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. November 8, 2000. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIII A, Section 1(b)(3), this paragraph, and not for any other purpose, including teacher and administrator salaries and other school operating expenses.(B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list.(C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.(4) (A) Bonded indebtedness incurred by a city, county, city and county, or special district for the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, approved by 55 percent of the voters of the city, county, city and county, or special district, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(i) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including city, county, city and county, or special district employee salaries and other operating expenses.(ii) A list of the specific projects to be funded, and a certification that the city, county, city and county, or special district has evaluated alternative funding sources.(iii) A requirement that the city, county, city and county, or special district conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(iv) A requirement that the city, county, city and county, or special district conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the public infrastructure or affordable housing projects, as applicable.(v) A requirement that the city, county, city and county, or special district post the audits required by clauses (iii) and (iv) in a manner that is easily accessible to the public.(vi) A requirement that the city, county, city and county, or special district appoint a citizens oversight committee to ensure that bond proceeds are expended only for the purposes described in the measure approved by the voters.(B) For purposes of this paragraph:(i) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.(ii) At risk of chronic homelessness includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines.(iii) Permanent supportive housing means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. Permanent supportive housing includes associated facilities, if those facilities are used to provide services to housing residents.(iv) Public infrastructure shall include, but is not limited to, projects that provide any of the following:(I) Water or protect water quality.(II) Sanitary sewer.(III) Treatment of wastewater or reduction of pollution from stormwater runoff.(IV) Protection of property from impacts of sea level rise.(V) Parks and recreation facilities.(VI) Open space.(VII) Improvements to transit and streets and highways.(VIII) Flood control.(IX) Broadband internet access service expansion in underserved areas.(X) Local hospital construction.(XI) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, policy or sheriff personnel.(XII) Public library facilities.(v) Special district has the same meaning as provided in subdivision (c) of Section 1 of Article XIIIC and specifically includes a transit district, except that special district does not include a school district, redevelopment agency, or successor agency to a dissolved redevelopment agency.(C) This paragraph shall apply to any city, county, city and county, or special district measure imposing an ad valorem tax to pay the interest and redemption charges on bonded indebtedness for those purposes described in this paragraph that is submitted at the same election as the measure adding this paragraph.(c) (1) Notwithstanding any other provisions of law or of this Constitution, a school districts, district, community college districts, and district, or county offices office of education may levy a 55 percent 55-percent vote ad valorem tax pursuant to paragraph (3) of subdivision (b).(2) Notwithstanding any other provisions of law or this Constitution, a city, county, city and county, or special district may levy a 55-percent vote ad valorem tax pursuant to paragraph (4) of subdivision (b).
4949
5050 First That Section 1 of Article XIIIA thereof is amended to read:
5151
5252 ### First
5353
5454 SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed One 1 percent (1%) of the full cash value of such that property. The one percent (1%) tax to 1 percent tax shall be collected by the counties and apportioned according to law to the districts within the counties.(b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following:(1) Indebtedness approved by the voters prior to before July 1, 1978.(2) Bonded indebtedness for to fund the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition.(3) Bonded indebtedness incurred by a school district, community college district, or county office of education for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. November 8, 2000. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIII A, Section 1(b)(3), this paragraph, and not for any other purpose, including teacher and administrator salaries and other school operating expenses.(B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list.(C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.(4) (A) Bonded indebtedness incurred by a city, county, city and county, or special district for the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, approved by 55 percent of the voters of the city, county, city and county, or special district, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(i) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including city, county, city and county, or special district employee salaries and other operating expenses.(ii) A list of the specific projects to be funded, and a certification that the city, county, city and county, or special district has evaluated alternative funding sources.(iii) A requirement that the city, county, city and county, or special district conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(iv) A requirement that the city, county, city and county, or special district conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the public infrastructure or affordable housing projects, as applicable.(v) A requirement that the city, county, city and county, or special district post the audits required by clauses (iii) and (iv) in a manner that is easily accessible to the public.(vi) A requirement that the city, county, city and county, or special district appoint a citizens oversight committee to ensure that bond proceeds are expended only for the purposes described in the measure approved by the voters.(B) For purposes of this paragraph:(i) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.(ii) At risk of chronic homelessness includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines.(iii) Permanent supportive housing means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. Permanent supportive housing includes associated facilities, if those facilities are used to provide services to housing residents.(iv) Public infrastructure shall include, but is not limited to, projects that provide any of the following:(I) Water or protect water quality.(II) Sanitary sewer.(III) Treatment of wastewater or reduction of pollution from stormwater runoff.(IV) Protection of property from impacts of sea level rise.(V) Parks and recreation facilities.(VI) Open space.(VII) Improvements to transit and streets and highways.(VIII) Flood control.(IX) Broadband internet access service expansion in underserved areas.(X) Local hospital construction.(XI) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, policy or sheriff personnel.(XII) Public library facilities.(v) Special district has the same meaning as provided in subdivision (c) of Section 1 of Article XIIIC and specifically includes a transit district, except that special district does not include a school district, redevelopment agency, or successor agency to a dissolved redevelopment agency.(C) This paragraph shall apply to any city, county, city and county, or special district measure imposing an ad valorem tax to pay the interest and redemption charges on bonded indebtedness for those purposes described in this paragraph that is submitted at the same election as the measure adding this paragraph.(c) (1) Notwithstanding any other provisions of law or of this Constitution, a school districts, district, community college districts, and district, or county offices office of education may levy a 55 percent 55-percent vote ad valorem tax pursuant to paragraph (3) of subdivision (b).(2) Notwithstanding any other provisions of law or this Constitution, a city, county, city and county, or special district may levy a 55-percent vote ad valorem tax pursuant to paragraph (4) of subdivision (b).
5555
5656 SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed One 1 percent (1%) of the full cash value of such that property. The one percent (1%) tax to 1 percent tax shall be collected by the counties and apportioned according to law to the districts within the counties.(b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following:(1) Indebtedness approved by the voters prior to before July 1, 1978.(2) Bonded indebtedness for to fund the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition.(3) Bonded indebtedness incurred by a school district, community college district, or county office of education for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. November 8, 2000. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIII A, Section 1(b)(3), this paragraph, and not for any other purpose, including teacher and administrator salaries and other school operating expenses.(B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list.(C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.(4) (A) Bonded indebtedness incurred by a city, county, city and county, or special district for the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, approved by 55 percent of the voters of the city, county, city and county, or special district, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(i) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including city, county, city and county, or special district employee salaries and other operating expenses.(ii) A list of the specific projects to be funded, and a certification that the city, county, city and county, or special district has evaluated alternative funding sources.(iii) A requirement that the city, county, city and county, or special district conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(iv) A requirement that the city, county, city and county, or special district conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the public infrastructure or affordable housing projects, as applicable.(v) A requirement that the city, county, city and county, or special district post the audits required by clauses (iii) and (iv) in a manner that is easily accessible to the public.(vi) A requirement that the city, county, city and county, or special district appoint a citizens oversight committee to ensure that bond proceeds are expended only for the purposes described in the measure approved by the voters.(B) For purposes of this paragraph:(i) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.(ii) At risk of chronic homelessness includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines.(iii) Permanent supportive housing means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. Permanent supportive housing includes associated facilities, if those facilities are used to provide services to housing residents.(iv) Public infrastructure shall include, but is not limited to, projects that provide any of the following:(I) Water or protect water quality.(II) Sanitary sewer.(III) Treatment of wastewater or reduction of pollution from stormwater runoff.(IV) Protection of property from impacts of sea level rise.(V) Parks and recreation facilities.(VI) Open space.(VII) Improvements to transit and streets and highways.(VIII) Flood control.(IX) Broadband internet access service expansion in underserved areas.(X) Local hospital construction.(XI) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, policy or sheriff personnel.(XII) Public library facilities.(v) Special district has the same meaning as provided in subdivision (c) of Section 1 of Article XIIIC and specifically includes a transit district, except that special district does not include a school district, redevelopment agency, or successor agency to a dissolved redevelopment agency.(C) This paragraph shall apply to any city, county, city and county, or special district measure imposing an ad valorem tax to pay the interest and redemption charges on bonded indebtedness for those purposes described in this paragraph that is submitted at the same election as the measure adding this paragraph.(c) (1) Notwithstanding any other provisions of law or of this Constitution, a school districts, district, community college districts, and district, or county offices office of education may levy a 55 percent 55-percent vote ad valorem tax pursuant to paragraph (3) of subdivision (b).(2) Notwithstanding any other provisions of law or this Constitution, a city, county, city and county, or special district may levy a 55-percent vote ad valorem tax pursuant to paragraph (4) of subdivision (b).
5757
5858 SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed One 1 percent (1%) of the full cash value of such that property. The one percent (1%) tax to 1 percent tax shall be collected by the counties and apportioned according to law to the districts within the counties.(b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following:(1) Indebtedness approved by the voters prior to before July 1, 1978.(2) Bonded indebtedness for to fund the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition.(3) Bonded indebtedness incurred by a school district, community college district, or county office of education for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. November 8, 2000. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIII A, Section 1(b)(3), this paragraph, and not for any other purpose, including teacher and administrator salaries and other school operating expenses.(B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list.(C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.(4) (A) Bonded indebtedness incurred by a city, county, city and county, or special district for the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, approved by 55 percent of the voters of the city, county, city and county, or special district, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(i) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including city, county, city and county, or special district employee salaries and other operating expenses.(ii) A list of the specific projects to be funded, and a certification that the city, county, city and county, or special district has evaluated alternative funding sources.(iii) A requirement that the city, county, city and county, or special district conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(iv) A requirement that the city, county, city and county, or special district conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the public infrastructure or affordable housing projects, as applicable.(v) A requirement that the city, county, city and county, or special district post the audits required by clauses (iii) and (iv) in a manner that is easily accessible to the public.(vi) A requirement that the city, county, city and county, or special district appoint a citizens oversight committee to ensure that bond proceeds are expended only for the purposes described in the measure approved by the voters.(B) For purposes of this paragraph:(i) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.(ii) At risk of chronic homelessness includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines.(iii) Permanent supportive housing means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. Permanent supportive housing includes associated facilities, if those facilities are used to provide services to housing residents.(iv) Public infrastructure shall include, but is not limited to, projects that provide any of the following:(I) Water or protect water quality.(II) Sanitary sewer.(III) Treatment of wastewater or reduction of pollution from stormwater runoff.(IV) Protection of property from impacts of sea level rise.(V) Parks and recreation facilities.(VI) Open space.(VII) Improvements to transit and streets and highways.(VIII) Flood control.(IX) Broadband internet access service expansion in underserved areas.(X) Local hospital construction.(XI) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, policy or sheriff personnel.(XII) Public library facilities.(v) Special district has the same meaning as provided in subdivision (c) of Section 1 of Article XIIIC and specifically includes a transit district, except that special district does not include a school district, redevelopment agency, or successor agency to a dissolved redevelopment agency.(C) This paragraph shall apply to any city, county, city and county, or special district measure imposing an ad valorem tax to pay the interest and redemption charges on bonded indebtedness for those purposes described in this paragraph that is submitted at the same election as the measure adding this paragraph.(c) (1) Notwithstanding any other provisions of law or of this Constitution, a school districts, district, community college districts, and district, or county offices office of education may levy a 55 percent 55-percent vote ad valorem tax pursuant to paragraph (3) of subdivision (b).(2) Notwithstanding any other provisions of law or this Constitution, a city, county, city and county, or special district may levy a 55-percent vote ad valorem tax pursuant to paragraph (4) of subdivision (b).
5959
6060
6161
6262 SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed One 1 percent (1%) of the full cash value of such that property. The one percent (1%) tax to 1 percent tax shall be collected by the counties and apportioned according to law to the districts within the counties.
6363
6464 (b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following:
6565
6666 (1) Indebtedness approved by the voters prior to before July 1, 1978.
6767
6868 (2) Bonded indebtedness for to fund the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition.
6969
7070 (3) Bonded indebtedness incurred by a school district, community college district, or county office of education for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. November 8, 2000. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:
7171
7272 (A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIII A, Section 1(b)(3), this paragraph, and not for any other purpose, including teacher and administrator salaries and other school operating expenses.
7373
7474 (B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list.
7575
7676 (C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.
7777
7878 (D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.
7979
8080 (4) (A) Bonded indebtedness incurred by a city, county, city and county, or special district for the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, approved by 55 percent of the voters of the city, county, city and county, or special district, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:
8181
8282 (i) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including city, county, city and county, or special district employee salaries and other operating expenses.
8383
8484 (ii) A list of the specific projects to be funded, and a certification that the city, county, city and county, or special district has evaluated alternative funding sources.
8585
8686 (iii) A requirement that the city, county, city and county, or special district conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.
8787
8888 (iv) A requirement that the city, county, city and county, or special district conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the public infrastructure or affordable housing projects, as applicable.
8989
9090 (v) A requirement that the city, county, city and county, or special district post the audits required by clauses (iii) and (iv) in a manner that is easily accessible to the public.
9191
9292 (vi) A requirement that the city, county, city and county, or special district appoint a citizens oversight committee to ensure that bond proceeds are expended only for the purposes described in the measure approved by the voters.
9393
9494 (B) For purposes of this paragraph:
9595
9696 (i) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.
9797
9898 (ii) At risk of chronic homelessness includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines.
9999
100100 (iii) Permanent supportive housing means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. Permanent supportive housing includes associated facilities, if those facilities are used to provide services to housing residents.
101101
102102 (iv) Public infrastructure shall include, but is not limited to, projects that provide any of the following:
103103
104104 (I) Water or protect water quality.
105105
106106 (II) Sanitary sewer.
107107
108108 (III) Treatment of wastewater or reduction of pollution from stormwater runoff.
109109
110110 (IV) Protection of property from impacts of sea level rise.
111111
112112 (V) Parks and recreation facilities.
113113
114114 (VI) Open space.
115115
116116 (VII) Improvements to transit and streets and highways.
117117
118118 (VIII) Flood control.
119119
120120 (IX) Broadband internet access service expansion in underserved areas.
121121
122122 (X) Local hospital construction.
123123
124124 (XI) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, policy or sheriff personnel.
125125
126126 (XII) Public library facilities.
127127
128128 (v) Special district has the same meaning as provided in subdivision (c) of Section 1 of Article XIIIC and specifically includes a transit district, except that special district does not include a school district, redevelopment agency, or successor agency to a dissolved redevelopment agency.
129129
130130 (C) This paragraph shall apply to any city, county, city and county, or special district measure imposing an ad valorem tax to pay the interest and redemption charges on bonded indebtedness for those purposes described in this paragraph that is submitted at the same election as the measure adding this paragraph.
131131
132132 (c) (1) Notwithstanding any other provisions of law or of this Constitution, a school districts, district, community college districts, and district, or county offices office of education may levy a 55 percent 55-percent vote ad valorem tax pursuant to paragraph (3) of subdivision (b).
133133
134134 (2) Notwithstanding any other provisions of law or this Constitution, a city, county, city and county, or special district may levy a 55-percent vote ad valorem tax pursuant to paragraph (4) of subdivision (b).
135135
136136 Second That Section 4 of Article XIIIA thereof is amended to read:Section 4.Cities, Counties and special districts,SEC. 4. Except as provided by Section 2.5 of Article XIIIC, 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.
137137
138138 Second That Section 4 of Article XIIIA thereof is amended to read:
139139
140140 ### Second
141141
142142 Section 4.Cities, Counties and special districts,SEC. 4. Except as provided by Section 2.5 of Article XIIIC, 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.
143143
144144
145145
146146 Cities, Counties and special districts,
147147
148148
149149
150150 SEC. 4. Except as provided by Section 2.5 of Article XIIIC, 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.
151151
152152 SEC. 4. Except as provided by Section 2.5 of Article XIIIC, 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.
153153
154154
155155
156156 SEC. 4. Except as provided by Section 2.5 of Article XIIIC, 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.
157157
158158 Third That Section 2 of Article XIIIC 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 a local government shall be deemed to be is either a general taxes tax or a special taxes. Special purpose districts tax. A special district or agencies, agency, including a school districts, shall have no power district, has no 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 before 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 2.5, 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.
159159
160160 Third That Section 2 of Article XIIIC thereof is amended to read:
161161
162162 ### Third
163163
164164 SEC. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:(a) All taxes Any tax imposed by any a local government shall be deemed to be is either a general taxes tax or a special taxes. Special purpose districts tax. A special district or agencies, agency, including a school districts, shall have no power district, has no 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 before 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 2.5, 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.
165165
166166 SEC. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:(a) All taxes Any tax imposed by any a local government shall be deemed to be is either a general taxes tax or a special taxes. Special purpose districts tax. A special district or agencies, agency, including a school districts, shall have no power district, has no 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 before 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 2.5, 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.
167167
168168 SEC. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:(a) All taxes Any tax imposed by any a local government shall be deemed to be is either a general taxes tax or a special taxes. Special purpose districts tax. A special district or agencies, agency, including a school districts, shall have no power district, has no 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 before 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 2.5, 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.
169169
170170
171171
172172 SEC. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:
173173
174174 (a) All taxes Any tax imposed by any a local government shall be deemed to be is either a general taxes tax or a special taxes. Special purpose districts tax. A special district or agencies, agency, including a school districts, shall have no power district, has no authority to levy a general taxes. tax.
175175
176176 (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.
177177
178178 (c) Any general tax imposed, extended, or increased, without voter approval, by any local government on or after January 1, 1995, and prior to before 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).
179179
180180 (d) No Except as provided by Section 2.5, 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.
181181
182182 Fourth That Section 2.5 is added to Article XIIIC thereof, to read:SEC. 2.5. (a) The imposition, extension, or increase of a sales and use tax imposed in accordance with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code) or a successor law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code) or a successor law, or a parcel tax imposed by a local government for the purpose of funding the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, is subject to approval by 55 percent of the voters in the local government voting on the proposition, if both of the following conditions are met:(1) The proposition is approved by a majority vote of the membership of the governing board of the local government.(2) The proposition contains all of the following accountability requirements:(A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government.(B) A list of the specific projects that are to be funded by the tax, and a certification that the local government has evaluated alternative funding sources.(C) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended only on the specific projects listed in the proposition.(D) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax.(E) A requirement that the local government post the audits required by subparagraphs (C) and (D) in a manner that is easily accessible to the public.(F) A requirement that the local government appoint a citizens oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters.(b) For purposes of this section, the following terms have the following meanings:(1) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law. (2) At risk of chronic homelessness includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines. (3) Permanent supportive housing means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. Permanent supportive housing includes associated facilities, if those facilities are used to provide services to housing residents.(4) Public infrastructure shall include, but is not limited to, the projects that provide any of the following: (A) Water or protect water quality.(B) Sanitary sewer.(C) Treatment of wastewater or reduction of pollution from stormwater runoff.(D) Protection of property from impacts of sea level rise.(E) Parks and recreation facilities.(F) Open space.(G) Improvements to transit and streets and highways.(H) Flood control.(I) Broadband internet access service expansion in underserved areas.(J) Local hospital construction. (K) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, policy or sheriff personnel.(L) Public library facilities.(c) This section shall apply to any local measure imposing, extending, or increasing a sales and use tax imposed pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law, or a parcel tax imposed by a local government for those purposes described in subdivision (a) that is submitted at the same election as the measure adding this section.
183183
184184 Fourth That Section 2.5 is added to Article XIIIC thereof, to read:
185185
186186 ### Fourth
187187
188188 SEC. 2.5. (a) The imposition, extension, or increase of a sales and use tax imposed in accordance with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code) or a successor law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code) or a successor law, or a parcel tax imposed by a local government for the purpose of funding the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, is subject to approval by 55 percent of the voters in the local government voting on the proposition, if both of the following conditions are met:(1) The proposition is approved by a majority vote of the membership of the governing board of the local government.(2) The proposition contains all of the following accountability requirements:(A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government.(B) A list of the specific projects that are to be funded by the tax, and a certification that the local government has evaluated alternative funding sources.(C) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended only on the specific projects listed in the proposition.(D) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax.(E) A requirement that the local government post the audits required by subparagraphs (C) and (D) in a manner that is easily accessible to the public.(F) A requirement that the local government appoint a citizens oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters.(b) For purposes of this section, the following terms have the following meanings:(1) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law. (2) At risk of chronic homelessness includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines. (3) Permanent supportive housing means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. Permanent supportive housing includes associated facilities, if those facilities are used to provide services to housing residents.(4) Public infrastructure shall include, but is not limited to, the projects that provide any of the following: (A) Water or protect water quality.(B) Sanitary sewer.(C) Treatment of wastewater or reduction of pollution from stormwater runoff.(D) Protection of property from impacts of sea level rise.(E) Parks and recreation facilities.(F) Open space.(G) Improvements to transit and streets and highways.(H) Flood control.(I) Broadband internet access service expansion in underserved areas.(J) Local hospital construction. (K) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, policy or sheriff personnel.(L) Public library facilities.(c) This section shall apply to any local measure imposing, extending, or increasing a sales and use tax imposed pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law, or a parcel tax imposed by a local government for those purposes described in subdivision (a) that is submitted at the same election as the measure adding this section.
189189
190190 SEC. 2.5. (a) The imposition, extension, or increase of a sales and use tax imposed in accordance with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code) or a successor law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code) or a successor law, or a parcel tax imposed by a local government for the purpose of funding the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, is subject to approval by 55 percent of the voters in the local government voting on the proposition, if both of the following conditions are met:(1) The proposition is approved by a majority vote of the membership of the governing board of the local government.(2) The proposition contains all of the following accountability requirements:(A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government.(B) A list of the specific projects that are to be funded by the tax, and a certification that the local government has evaluated alternative funding sources.(C) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended only on the specific projects listed in the proposition.(D) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax.(E) A requirement that the local government post the audits required by subparagraphs (C) and (D) in a manner that is easily accessible to the public.(F) A requirement that the local government appoint a citizens oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters.(b) For purposes of this section, the following terms have the following meanings:(1) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law. (2) At risk of chronic homelessness includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines. (3) Permanent supportive housing means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. Permanent supportive housing includes associated facilities, if those facilities are used to provide services to housing residents.(4) Public infrastructure shall include, but is not limited to, the projects that provide any of the following: (A) Water or protect water quality.(B) Sanitary sewer.(C) Treatment of wastewater or reduction of pollution from stormwater runoff.(D) Protection of property from impacts of sea level rise.(E) Parks and recreation facilities.(F) Open space.(G) Improvements to transit and streets and highways.(H) Flood control.(I) Broadband internet access service expansion in underserved areas.(J) Local hospital construction. (K) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, policy or sheriff personnel.(L) Public library facilities.(c) This section shall apply to any local measure imposing, extending, or increasing a sales and use tax imposed pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law, or a parcel tax imposed by a local government for those purposes described in subdivision (a) that is submitted at the same election as the measure adding this section.
191191
192192 SEC. 2.5. (a) The imposition, extension, or increase of a sales and use tax imposed in accordance with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code) or a successor law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code) or a successor law, or a parcel tax imposed by a local government for the purpose of funding the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, is subject to approval by 55 percent of the voters in the local government voting on the proposition, if both of the following conditions are met:(1) The proposition is approved by a majority vote of the membership of the governing board of the local government.(2) The proposition contains all of the following accountability requirements:(A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government.(B) A list of the specific projects that are to be funded by the tax, and a certification that the local government has evaluated alternative funding sources.(C) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended only on the specific projects listed in the proposition.(D) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax.(E) A requirement that the local government post the audits required by subparagraphs (C) and (D) in a manner that is easily accessible to the public.(F) A requirement that the local government appoint a citizens oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters.(b) For purposes of this section, the following terms have the following meanings:(1) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law. (2) At risk of chronic homelessness includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines. (3) Permanent supportive housing means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. Permanent supportive housing includes associated facilities, if those facilities are used to provide services to housing residents.(4) Public infrastructure shall include, but is not limited to, the projects that provide any of the following: (A) Water or protect water quality.(B) Sanitary sewer.(C) Treatment of wastewater or reduction of pollution from stormwater runoff.(D) Protection of property from impacts of sea level rise.(E) Parks and recreation facilities.(F) Open space.(G) Improvements to transit and streets and highways.(H) Flood control.(I) Broadband internet access service expansion in underserved areas.(J) Local hospital construction. (K) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, policy or sheriff personnel.(L) Public library facilities.(c) This section shall apply to any local measure imposing, extending, or increasing a sales and use tax imposed pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law, or a parcel tax imposed by a local government for those purposes described in subdivision (a) that is submitted at the same election as the measure adding this section.
193193
194194
195195
196196 SEC. 2.5. (a) The imposition, extension, or increase of a sales and use tax imposed in accordance with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code) or a successor law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code) or a successor law, or a parcel tax imposed by a local government for the purpose of funding the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, is subject to approval by 55 percent of the voters in the local government voting on the proposition, if both of the following conditions are met:
197197
198198 (1) The proposition is approved by a majority vote of the membership of the governing board of the local government.
199199
200200 (2) The proposition contains all of the following accountability requirements:
201201
202202 (A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government.
203203
204204 (B) A list of the specific projects that are to be funded by the tax, and a certification that the local government has evaluated alternative funding sources.
205205
206206 (C) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended only on the specific projects listed in the proposition.
207207
208208 (D) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax.
209209
210210 (E) A requirement that the local government post the audits required by subparagraphs (C) and (D) in a manner that is easily accessible to the public.
211211
212212 (F) A requirement that the local government appoint a citizens oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters.
213213
214214 (b) For purposes of this section, the following terms have the following meanings:
215215
216216 (1) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.
217217
218218 (2) At risk of chronic homelessness includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines.
219219
220220 (3) Permanent supportive housing means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. Permanent supportive housing includes associated facilities, if those facilities are used to provide services to housing residents.
221221
222222 (4) Public infrastructure shall include, but is not limited to, the projects that provide any of the following:
223223
224224 (A) Water or protect water quality.
225225
226226 (B) Sanitary sewer.
227227
228228 (C) Treatment of wastewater or reduction of pollution from stormwater runoff.
229229
230230 (D) Protection of property from impacts of sea level rise.
231231
232232 (E) Parks and recreation facilities.
233233
234234 (F) Open space.
235235
236236 (G) Improvements to transit and streets and highways.
237237
238238 (H) Flood control.
239239
240240 (I) Broadband internet access service expansion in underserved areas.
241241
242242 (J) Local hospital construction.
243243
244244 (K) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, policy or sheriff personnel.
245245
246246 (L) Public library facilities.
247247
248248 (c) This section shall apply to any local measure imposing, extending, or increasing a sales and use tax imposed pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law, or a parcel tax imposed by a local government for those purposes described in subdivision (a) that is submitted at the same election as the measure adding this section.
249249
250250 Fifth That Section 3 of Article XIIID thereof is amended to read:SEC. 3. Property Taxes, Assessments, Fees and Charges Limited. (a)No (a) 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 XIIIA.(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA.A or receiving a 55-percent approval pursuant to Section 2.5 of Article XIIIC.(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.
251251
252252 Fifth That Section 3 of Article XIIID thereof is amended to read:
253253
254254 ### Fifth
255255
256256 SEC. 3. Property Taxes, Assessments, Fees and Charges Limited. (a)No (a) 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 XIIIA.(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA.A or receiving a 55-percent approval pursuant to Section 2.5 of Article XIIIC.(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.
257257
258258 SEC. 3. Property Taxes, Assessments, Fees and Charges Limited. (a)No (a) 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 XIIIA.(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA.A or receiving a 55-percent approval pursuant to Section 2.5 of Article XIIIC.(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.
259259
260260 SEC. 3. Property Taxes, Assessments, Fees and Charges Limited. (a)No (a) 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 XIIIA.(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA.A or receiving a 55-percent approval pursuant to Section 2.5 of Article XIIIC.(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.
261261
262262
263263
264264 SEC. 3. Property Taxes, Assessments, Fees and Charges Limited. (a)No (a) 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:
265265
266266 (1) The ad valorem property tax imposed pursuant to Article XIII and Article XIIIA.
267267
268268 (2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA.A or receiving a 55-percent approval pursuant to Section 2.5 of Article XIIIC.
269269
270270 (3) Assessments as provided by this article.
271271
272272 (4) Fees or charges for property related property-related services as provided by this article.
273273
274274 (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.
275275
276276 Sixth That Section 18 of Article XVI thereof is amended to read:SEC. 18. (a) No A county, city, town, township, board of education, or school district, shall not incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such that year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity which that is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing reconstructing, or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at such the election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed forty years from the time of contracting the indebtedness. A special district, other than a board of education or school district, shall not incur any indebtedness or liability exceeding any applicable statutory limit, as prescribed by the statutes governing the special district as they currently read or may thereafter be amended by the Legislature. (b) (1) Notwithstanding subdivision (a), on or after the effective date of the measure adding this subdivision, in the case of any school district, community college district, or county office of education, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, purposes described in paragraph (3) or (4) of subdivision (b) of Section 1 of Article XIII A shall be adopted upon the approval of 55 percent of the voters of the district or county, school district, community college district, county office of education, city, county, city and county, or other special district, as appropriate, voting on the proposition at an election. This subdivision shall apply only to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision only if the proposition meets all of the accountability requirements of paragraph (3) or (4) of subdivision (b) (b), as appropriate, of Section 1 of Article XIIIA.(2) The amendments made to this subdivision by the measure adding this paragraph shall apply to any proposition for the incurrence of indebtedness in the form of general obligation bonds pursuant to this subdivision for the purposes described in paragraph (4) of subdivision (b) of Section 1 of Article XIII A that is submitted at the same election as the measure adding this paragraph. (c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and when if two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted.
277277
278278 Sixth That Section 18 of Article XVI thereof is amended to read:
279279
280280 ### Sixth
281281
282282 SEC. 18. (a) No A county, city, town, township, board of education, or school district, shall not incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such that year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity which that is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing reconstructing, or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at such the election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed forty years from the time of contracting the indebtedness. A special district, other than a board of education or school district, shall not incur any indebtedness or liability exceeding any applicable statutory limit, as prescribed by the statutes governing the special district as they currently read or may thereafter be amended by the Legislature. (b) (1) Notwithstanding subdivision (a), on or after the effective date of the measure adding this subdivision, in the case of any school district, community college district, or county office of education, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, purposes described in paragraph (3) or (4) of subdivision (b) of Section 1 of Article XIII A shall be adopted upon the approval of 55 percent of the voters of the district or county, school district, community college district, county office of education, city, county, city and county, or other special district, as appropriate, voting on the proposition at an election. This subdivision shall apply only to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision only if the proposition meets all of the accountability requirements of paragraph (3) or (4) of subdivision (b) (b), as appropriate, of Section 1 of Article XIIIA.(2) The amendments made to this subdivision by the measure adding this paragraph shall apply to any proposition for the incurrence of indebtedness in the form of general obligation bonds pursuant to this subdivision for the purposes described in paragraph (4) of subdivision (b) of Section 1 of Article XIII A that is submitted at the same election as the measure adding this paragraph. (c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and when if two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted.
283283
284284 SEC. 18. (a) No A county, city, town, township, board of education, or school district, shall not incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such that year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity which that is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing reconstructing, or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at such the election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed forty years from the time of contracting the indebtedness. A special district, other than a board of education or school district, shall not incur any indebtedness or liability exceeding any applicable statutory limit, as prescribed by the statutes governing the special district as they currently read or may thereafter be amended by the Legislature. (b) (1) Notwithstanding subdivision (a), on or after the effective date of the measure adding this subdivision, in the case of any school district, community college district, or county office of education, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, purposes described in paragraph (3) or (4) of subdivision (b) of Section 1 of Article XIII A shall be adopted upon the approval of 55 percent of the voters of the district or county, school district, community college district, county office of education, city, county, city and county, or other special district, as appropriate, voting on the proposition at an election. This subdivision shall apply only to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision only if the proposition meets all of the accountability requirements of paragraph (3) or (4) of subdivision (b) (b), as appropriate, of Section 1 of Article XIIIA.(2) The amendments made to this subdivision by the measure adding this paragraph shall apply to any proposition for the incurrence of indebtedness in the form of general obligation bonds pursuant to this subdivision for the purposes described in paragraph (4) of subdivision (b) of Section 1 of Article XIII A that is submitted at the same election as the measure adding this paragraph. (c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and when if two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted.
285285
286286 SEC. 18. (a) No A county, city, town, township, board of education, or school district, shall not incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such that year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity which that is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing reconstructing, or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at such the election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed forty years from the time of contracting the indebtedness. A special district, other than a board of education or school district, shall not incur any indebtedness or liability exceeding any applicable statutory limit, as prescribed by the statutes governing the special district as they currently read or may thereafter be amended by the Legislature. (b) (1) Notwithstanding subdivision (a), on or after the effective date of the measure adding this subdivision, in the case of any school district, community college district, or county office of education, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, purposes described in paragraph (3) or (4) of subdivision (b) of Section 1 of Article XIII A shall be adopted upon the approval of 55 percent of the voters of the district or county, school district, community college district, county office of education, city, county, city and county, or other special district, as appropriate, voting on the proposition at an election. This subdivision shall apply only to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision only if the proposition meets all of the accountability requirements of paragraph (3) or (4) of subdivision (b) (b), as appropriate, of Section 1 of Article XIIIA.(2) The amendments made to this subdivision by the measure adding this paragraph shall apply to any proposition for the incurrence of indebtedness in the form of general obligation bonds pursuant to this subdivision for the purposes described in paragraph (4) of subdivision (b) of Section 1 of Article XIII A that is submitted at the same election as the measure adding this paragraph. (c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and when if two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted.
287287
288288
289289
290290 SEC. 18. (a) No A county, city, town, township, board of education, or school district, shall not incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such that year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity which that is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing reconstructing, or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at such the election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed forty years from the time of contracting the indebtedness. A special district, other than a board of education or school district, shall not incur any indebtedness or liability exceeding any applicable statutory limit, as prescribed by the statutes governing the special district as they currently read or may thereafter be amended by the Legislature.
291291
292292 (b) (1) Notwithstanding subdivision (a), on or after the effective date of the measure adding this subdivision, in the case of any school district, community college district, or county office of education, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, purposes described in paragraph (3) or (4) of subdivision (b) of Section 1 of Article XIII A shall be adopted upon the approval of 55 percent of the voters of the district or county, school district, community college district, county office of education, city, county, city and county, or other special district, as appropriate, voting on the proposition at an election. This subdivision shall apply only to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision only if the proposition meets all of the accountability requirements of paragraph (3) or (4) of subdivision (b) (b), as appropriate, of Section 1 of Article XIIIA.
293293
294294 (2) The amendments made to this subdivision by the measure adding this paragraph shall apply to any proposition for the incurrence of indebtedness in the form of general obligation bonds pursuant to this subdivision for the purposes described in paragraph (4) of subdivision (b) of Section 1 of Article XIII A that is submitted at the same election as the measure adding this paragraph.
295295
296296 (c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and when if two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted.