Bill Text: CA SB371 | 2015-2016 | Regular Session | Chaptered

California Senate Bill 371 (Prior Session Legislation)

Bill Title: School districts: special taxes.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Passed) 2015-07-13 - Chaptered by Secretary of State. Chapter 81, Statutes of 2015. [SB371 Detail]

Download: California-2015-SB371-Chaptered.html

BILL NUMBER: SB 371	CHAPTERED
	BILL TEXT

	CHAPTER  81
	FILED WITH SECRETARY OF STATE  JULY 13, 2015
	APPROVED BY GOVERNOR  JULY 13, 2015
	PASSED THE SENATE  MAY 14, 2015
	PASSED THE ASSEMBLY  JUNE 29, 2015
	AMENDED IN SENATE  APRIL 6, 2015

INTRODUCED BY   Senator Hancock

                        FEBRUARY 24, 2015

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


	LEGISLATIVE COUNSEL'S DIGEST


   SB 371, Hancock. School districts: special taxes.
   Existing law authorizes school districts to impose qualified
special taxes, subject to specified constitutional and statutory
provisions. Existing law defines "qualified special taxes" as taxes
that apply uniformly to all taxpayers or all real property within a
school district and may include taxes that provide for an exemption
from those taxes for persons who are 65 years of age or older, for
persons receiving Supplemental Security Income for a disability, or
for persons receiving Social Security Disability Insurance benefits,
as specified.
   This bill would clarify that the authorization for an exemption
from the qualified special taxes applies to any or all of the
categories of persons described above. This bill would provide that
this change is declaratory of existing law.


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

  SECTION 1.  Section 50079 of the Government Code 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 any or 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 amendments made to this section by the act adding this
subdivision are declaratory of existing law.