PROPERTY TAX/PARCEL TAX

SCA 3           Leno D            Taxation: educational entities: parcel tax.

Would 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 the proposition, if the proposition meets specified requirements. This measure would also make conforming changes to related provisions.

SCA 4           Liu D               Local government transportation projects: special taxes: voter approval.

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.

SCA 6           DeSaulnier D   Initiative measures: funding source.

Would prohibit an initiative measure that would result in a net increase in state or local government costs, other than costs attributable to the issuance, sale, or repayment of bonds, from being submitted to the electors or having any effect unless and until the Legislative Analyst and the Director of Finance jointly determine that the initiative measure provides for additional revenues in an amount that meets or exceeds the net increase in costs.

SCA 7           Wolk D            Local government financing: public libraries: voter approval.

Would create an additional exception to the 1% limit for a rate imposed by a city, county, city and county, or special district to service bonded indebtedness incurred to fund public library facilities, that is approved by 55% of the voters of the city, county, city and county, or special district, as applicable, if the proposition meets specified requirements. This bill contains other related provisions and other existing laws.

SCA 8           Corbett D        Transportation projects: special taxes: voter approval.

Would provide that the imposition, extension, or increase of a special tax by a local government for the purpose of providing funding for transportation projects requires the approval of 55% of its voters voting on the proposition.

SCA 9           Corbett D        Local government: economic development: special taxes: voter approval.

Would provide that the imposition, extension, or increase of a special tax by a local government for the purpose of providing funding for community and economic development projects, as specified, requires the approval of 55% of its voters voting on the proposition.

SCA 11         Hancock D      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.

SB 652          DeSaulnier D   Residential construction defect litigation: notice requirements.

Would revise the notice given to the builder to require that the notice describe the claim in reasonable, specific detail sufficient to determine the nature and location of the claimed violation, the way in which the standard was not met, and the date and time that the claimed violation was observed or determined not to meet the standard, so that a reasonable person would be able to determine the location and nature of the defect. The bill would require a homeowner who makes a claim for damages to record the claim in the chain of title for the property prior to any sale and to notify a subsequent potential purchaser of the claim and the status of the repairs. This bill contains other related provisions.

AB 59 (Bonta D)   School districts: parcel taxes.

SPLIT ROLL 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. NOTE: WE HAVE ALREADY TAKEN AN OPPOSE POSITION.

AB 188           (Ammiano D)   Property taxation: change in ownership.    

SPLIT ROLL BILL! Would specify that if 100% of the ownership interests in a legal entity, as defined, are sold or transferred in a single transaction, as specified, the real property owned by that legal entity has changed ownership, whether or not any one legal entity or person that is a party to the transaction acquires more than 50% of the ownership interests. The bill would require the State Board of Equalization to notify assessors if a change in ownership as so described occurs. This bill contains other related provisions and other existing laws.  NOTE: WE HAVE ALREADY TAKEN AN OPPOSE POSITION.

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