Bill Text: CA SCA4 | 2013-2014 | Regular Session | Amended
Bill Title: Local government transportation projects: special taxes: voter approval.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2013-08-29 - Re-referred to Com. on APPR. [SCA4 Detail]
Download: California-2013-SCA4-Amended.html
BILL NUMBER: SCA 4 AMENDED
BILL TEXT
AMENDED IN SENATE AUGUST 28, 2013
AMENDED IN SENATE MAY 21, 2013
AMENDED IN SENATE MARCH 19, 2013
INTRODUCED BY Senator Liu
(Coauthor: Senator Pavley)
(Coauthor: Assembly Member Bonilla)
DECEMBER 3, 2012
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, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
SCA 4, as amended, Liu. Local government transportation projects:
special taxes: voter approval.
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, except that certain school entities may levy an ad valorem
property tax for specified purposes with the approval of 55% of the
voters within the jurisdiction of these entities.
This measure would provide that the imposition, extension, or
increase of a special tax by a local government for the purpose of
providing funding for local transportation projects requires the
approval of 55% of its voters voting on the proposition, if the
proposition proposing the tax includes certain requirements. This
measure would prohibit a local government from expending any revenues
derived from a special transportation tax approved by 55% of the
voters at any time prior to the completion of a statutorily
identified capital project funded by revenues derived from another
special tax of the same local government that was approved by a 2/3
vote. 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 Assembly, SENATE
, the Senate concurring, 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. Except as otherwise provided by Section 2 of
Article XIII C, 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 2 of Article XIII C thereof is amended to
read:
SEC. 2. Notwithstanding any other provision of this
Constitution:
(a) A 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 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 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 is held no later than November 6, 1998, and in
compliance with subdivision (b).
(d) (1) Except as otherwise provided in paragraph (2), a local
government shall not impose, extend, or increase any special tax
unless and until that tax is submitted to the electorate and approved
by two-thirds of the voters voting on the proposition. 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.
(2) (A) The imposition, extension, or
increase of a special tax by a local government for the purpose of
providing funding for local transportation projects under its
jurisdiction, as may otherwise be authorized by law, requires the
approval of 55 percent of the voters voting on the proposition, if
all of the following are met:
(A)
( i) The ballot proposition contains a
specific list of programs and purposes to be funded, and a
requirement that tax proceeds be spent solely for those programs and
purposes.
(ii) The ballot proposition requires that at least 50 percent of
the tax proceeds be expended by the local government for programs or
purposes included in a sustainable communities strategy adopted
pursuant to Chapter 2.5 (commencing with Section 65080) of Division 1
of Title 7 of the Government Code or any successor to that chapter,
as either of them may be amended, or, in the case of a local
government not included within a sustainable communities strategy,
for programs or purposes that are authorized by law to be included in
such a strategy.
(B)
(iii) The ballot proposition includes a requirement for
annual independent audit of the amount of tax proceeds collected and
expended and the specified purposes and programs funded.
(C)
(iv) The ballot proposition requires the governing
board to create a citizens' oversight committee to review all
expenditures of proceeds and financial audits and report its findings
to the governing board and the public.
(v) The ballot proposition requires a local government, when
expending any of the tax proceeds for an expansion project on the
state highway system, to dedicate a portion of those proceeds, as
determined under statute, for the ongoing maintenance of that
expansion project.
(3)
( B) A special tax for the purpose of
providing funding for local transportation projects is not deemed to
have been increased if it is imposed at a rate not higher than the
maximum rate previously approved in the manner required by law.
The
(C) The Legislature shall define
local transportation projects for purposes of this
subdivision paragraph .
(4)
( D) A local government shall not expend any
revenues derived from a special tax approved by 55 percent of the
voters under this paragraph (2) at any
time prior to the completion of a statutorily identified capital
project funded, in whole or in part, by revenues derived from another
special tax of the same local government that was approved by a
two-thirds vote under paragraph (1).
