Bill Text: CA SCA11 | 2013-2014 | Regular Session | Introduced

California Senate Constitutional Amendment 11 (Prior Session Legislation)

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

Bill Title: Local government: special taxes: voter approval.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2013-06-27 - Re-referred to Com. on APPR. [SCA11 Detail]

Download: California-2013-SCA11-Introduced.html

BILL NUMBER: SCA 11	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Hancock

                        JANUARY 25, 2013

   A resolution to propose to the people of the State of California
an amendment to the Constitution of the State, by amending Section 4
of Article XIII A thereof, and 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 11, as introduced, Hancock. Local government: special taxes:
voter approval.
   The California Constitution conditions the imposition of a special
tax by a local government upon the approval of 2/3 of the voters of
the local government voting on that tax, and prohibits a local
government from imposing an ad valorem tax on real property or a
transactions tax or sales tax on the sale of real property.
   This measure would instead condition the imposition, extension, or
increase of a special tax by a local government upon the approval of
55% of the voters voting on the proposition. The measure would also
make conforming and technical, nonsubstantive changes.
   Vote: 2/3. Appropriation: no. Fiscal committee: no. State-mandated
local program: no.



   Resolved by the Senate, the Assembly concurring, That the
Legislature of the State of California at its 2013-14 Regular Session
commencing on the third day of December 2012, two-thirds of the
membership of each house concurring, hereby proposes to the people of
the State of California, that the Constitution of the State be
amended as follows:
  First--  That Section 4 of Article XIII A thereof is amended to
read:
      Section 4.   Cities, Counties and special districts, by
a two-thirds vote of the qualified electors of such district,
  A city, county, or special district, upon the approval
of 55 percent of its voters voting on the proposition,  may
impose  a  special  taxes on such   tax
within that city, county, or special  district, except ad
valorem taxes on real property or a  transaction 
 transactions  tax or sales tax on the sale of real property
within  such City, County   that city, county,
 or special district.
  Second--  That Section 2 of Article XIII C thereof is amended to
read:
      SEC. 2.   Local Government Tax Limitation. 
  Notwithstanding any other provision of this
Constitution:
   (a)  All taxes   Any tax  imposed by any
local government  shall be deemed to be either general taxes
or special taxes. Special purpose districts or agencies, including
school districts, shall have no power to levy general taxes.
  is either a general tax or a special tax. A special
district or agency, including a school district, has no authority to
levy a general tax. 
   (b)  No   A  local government 
may   shall not  impose, extend, or increase any
general tax unless and until that tax is submitted to the electorate
and approved by a majority vote. A general tax  shall
  is  not  be  deemed to have been
increased if it is imposed at a rate not higher than the maximum
rate so approved. The election required by this subdivision shall be
consolidated with a regularly scheduled general election for members
of the governing body of the local government, except in cases of
emergency declared by a unanimous vote of the governing body.
   (c) Any general tax imposed, extended, or increased, without voter
approval, by any local government on or after January 1, 1995, and
prior to  the effective date of this article, shall 
 November 6, 1996, may  continue to be imposed only if 
that general tax is  approved by a majority vote of the voters
voting in an election on the issue of the imposition, which election
shall be held  within two years of the effective date of this
article   no later than November 6, 1998,  and in
compliance with subdivision (b).
   (d)  No   A  local government 
may   shall 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   55 percent
of the voters voting on the proposition  . A special tax shall
not be deemed to have been increased if it is imposed at a rate not
higher than the maximum rate so approved.
  Third--  That Section 3 of Article XIII D thereof is amended to
read:
      SEC. 3.   Property Taxes, Assessments, Fees and Charges
Limited.    (a)  No  
An agency shall not assess a  tax, assessment, fee, or charge
 shall be assessed by any agency  upon any parcel of
property or upon any person as an incident of property ownership
except:
   (1) The ad valorem property tax imposed pursuant to Article XIII
and Article XIII A.
   (2) Any special tax receiving  a two-thirds vote 
 the approval of 55 percent of the voters voting on the
proposition  pursuant to Section 4 of Article XIII A.
   (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.