Bill Text: CA AB59 | 2013-2014 | Regular Session | Introduced

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

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Bill Title: Claims.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-02-03 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB59 Detail]

Download: California-2013-AB59-Introduced.html

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BILL NUMBER: AB 59	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Bonta

                        JANUARY 7, 2013

   An act to amend Section 50079 of the Government Code, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 59, as introduced, Bonta. School districts: parcel taxes.
   Existing law authorizes any school district to impose qualified
special taxes within the district pursuant to specified procedures.
Existing law defines qualified special taxes as special taxes that
apply uniformly to all taxpayers or all real property within the
school district, as specified.
   This bill would specify that the provisions requiring uniform
application of taxes shall not be construed as limiting a school
district from assessing taxes in accordance with rational
classifications among taxpayers or types of property within the
school district. The bill would specify that the provision is
declaratory of existing law. The bill would also express the
Legislature's intent to clarify, and not change, existing law, and to
abrogate the holding in Borikas v. Alameda Unified School District,
as specified.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 50079 of the Government Code, as amended by
Section 1 of Chapter 791 of Statutes of 2012, is amended to read:
   50079.  (a) Subject to Section 4 of Article XIII A of the
California Constitution, any school district may impose qualified
special taxes within the district pursuant to the procedures
established in Article 3.5 (commencing with Section 50075) and any
other applicable procedures provided by law.
   (b) (1) As used in this section, "qualified special taxes" means
special taxes that apply uniformly to all taxpayers or all real
property within the school district, except that "qualified special
taxes" may include taxes that provide for an exemption from those
taxes for all of the following taxpayers:
   (A) Persons who are 65 years of age or older.
   (B) Persons receiving Supplemental Security Income for a
disability, regardless of age.
   (C) Persons receiving Social Security Disability Insurance
benefits, regardless of age, whose yearly income does not exceed 250
percent of the 2012 federal poverty guidelines issued by the United
States Department of Health and Human Services.
   (2) "Qualified special taxes" do not include special taxes imposed
on a particular class of property or taxpayers. 
   (c) The provisions in this section requiring uniform application
of taxes shall not be construed as limiting a school district from
assessing taxes in accordance with rational classifications among
taxpayers or types of property within the school district. This
subdivision is declaratory of existing law, and shall apply to
transactions predating its enactment. 
  SEC. 2.  It is the intent of the Legislature, in enacting Section 1
of this act, to clarify, and not change, existing law, by confirming
that a school district may assess taxes in accordance with rational
classifications among taxpayers or types of property, and
nevertheless satisfy the requirement that the taxes apply uniformly
to all taxpayers or all real property within the school district, so
long as the taxes are applied uniformly within those classifications.
It is further the intent of the Legislature to abrogate the holding
in Borikas v. Alameda Unified School District 2012 WL 6084027 to the
extent that the court's holding restricts the right of the Alameda
Unified School District to retain any of the qualified special taxes
imposed pursuant to Measure H, as approved by the district's voters
on June 3, 2008.