Bill Text: CA SCA6 | 2009-2010 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Taxation: educational entities: parcel tax.

Spectrum: Partisan Bill (Democrat 39-0)

Status: (Introduced - Dead) 2010-08-02 - Read second time. To third reading. [SCA6 Detail]

Download: California-2009-SCA6-Amended.html

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BILL NUMBER: SCA 6	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JUNE 8, 2009
	AMENDED IN SENATE  MAY 6, 2009

INTRODUCED BY   Senator Simitian
   (Coauthors: Senators  DeSaulnier,  
  Liu,     Romero,
 Alquist,   Calderon,   Cedillo,
  Corbett,   DeSaulnier,   Florez, 
 Hancock,   Kehoe,   Leno,   Liu,
  Lowenthal,   Oropeza,   Padilla, 
 Pavley,   Romero,  Steinberg,  
Wiggins,   Wolk,   Wright,  and Yee)
   (Coauthors: Assembly Members Block, Huffman,  Jones, 
John A. Perez, Portantino, Price, Ruskin,  Skinner, and
Torlakson)

                        DECEMBER 9, 2008

   A resolution to propose to the people of the State of California
an amendment to the Constitution of the State, by amending Section 4
of, and by adding Section 4.5 to, Article XIII A thereof, by amending
Section 2 of Article XIII C thereof, and by amending Section 3 of
Article XIII D thereof, relating to taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   SCA 6, as amended, Simitian. Taxation: educational entities:
parcel tax.
   The California Constitution conditions the imposition of a special
tax by a city, county, or special district upon the approval of 2/3
of the voters of the city, county, or special district voting on that
tax, and prohibits these entities from imposing an ad valorem tax on
real property or a transactions or sales tax on the sale of real
property.
   This measure would alternatively condition the imposition,
extension, or increase of a parcel tax, as defined, by a school
district, community college district, or county office of education
upon the approval of 55% of its voters voting on  that
  the  proposition, and would also make conforming
changes to related provisions.
   Vote: 2/3. Appropriation: no. Fiscal committee: no. State-mandated
local program: no.



   Resolved by the Senate, the Assembly concurring, That the
Legislature of the State of California at its 2009-10 Regular Session
commencing on the first day of December 2008, two-thirds of the
membership of each house concurring, hereby proposes to the people of
the State of California, that the Constitution of the State be
amended as follows:
  First--  That Section 4 of Article XIII A thereof is amended to
read:
      SEC. 4.  Except as provided by Section 4.5, a city, county, or
special district, by a two-thirds vote of its voters voting on the
proposition, may impose a special tax within that city, county, or
special district, except an ad valorem tax on real property or a
transactions tax or sales tax on the sale of real property within
that city, county, or special district.
  Second--  That Section 4.5 is added to Article XIII A thereof, to
read:
      SEC. 4.5.  (a) An imposition, extension, or increase by a
school district, community college district, or county office of
education of a parcel tax on real property within its jurisdiction
shall be approved by 55 percent of the voters in the district or
county voting on  that   the  proposition.
   (b) For purposes of this section, "parcel tax" means a special tax
imposed upon a parcel of real property at a rate that is determined
without regard to that property's value.
  Third  --That Section 2 of Article XIII C thereof is amended to
read:
      SEC. 2.  Notwithstanding any other provision of this
Constitution:
   (a) Any tax imposed by any local government is either a general
tax or a special tax. A special district or agency, including a
school district, has no authority to levy a general tax.
   (b) 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 is not deemed to have
been increased if it is imposed at a rate not higher than the maximum
rate so approved. The election required by this subdivision shall be
consolidated with a regularly scheduled general election for members
of the governing body of the local government, except in cases of
emergency declared by a unanimous vote of the governing body.
   (c) Any general tax imposed, extended, or increased, without voter
approval, by any local government on or after January 1, 1995, and
prior to the effective date of this article, 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 no later than November 6, 1996, and in
compliance with subdivision (b).
   (d) Except as provided by Section 4.5 of Article XIII A, a local
government may not impose, extend, or increase any special tax unless
and until that tax is submitted to the electorate and approved by a
two-thirds vote. A special tax is not deemed to have been increased
if it is imposed at a rate not higher than the maximum rate so
approved.
  Fourth--  That Section 3 of Article XIII D thereof is amended to
read:
      SEC. 3.  (a) An agency shall not assess a tax, assessment, fee,
or charge upon any parcel of property or upon any person as an
incident of property ownership except:
   (1) The ad valorem property tax imposed pursuant to Article XIII
and Article XIII A.
   (2) Any special tax receiving a two-thirds vote pursuant to
Section 4 of Article XIII A, or, as applicable, a 55 percent vote
pursuant to Section 4.5 of Article XIII A.
   (3) Assessments as provided by this article.
   (4) Fees or charges for property related services as provided by
this article.
   (b) For purposes of this article, fees for the provision of
electrical or gas service are not deemed charges or fees imposed as
an incident of property ownership.