HomeMy WebLinkAboutMINUTES - 03192013 - C.33RECOMMENDATION(S):
ADOPT a "Support" position on ACA 3 (Campos)--Local Government Finance: Public Safety Services, a measure
that authorizes the imposition, extension, or increase of a special tax for funding fire, emergency response, police, or
sheriff services, upon the approval of 55% of the voters voting, as recommended by the Legislation Committee.
FISCAL IMPACT:
No fiscal impact to the County's General Fund.
BACKGROUND:
At its February 25, 2013 meeting, the Legislation Committee considered ACA 3 (Campos)--Local Government
Finance: Public Safety Services, and voted to recommend a position of "Support" to the Board of Supervisors.
ACA 3, by Assembly Member Nora Campos, would allow local voters of counties, cities, and special districts to
increase property tax rates with a 55 percent vote to pay debt incurred to fund fire, sheriff, police, or emergency
response facilities and equipment. The measure would also allow local voters to fund supplemental public safety
services by passing a special tax with 55 percent approval. (See Attachment A for the text of the bill.)
One of this year’s major debates in the Legislature will center on how the Democrats will use their supermajority in
both houses. One likely candidate is placing constitutional amendments on the ballot. ACA 3 is one of several
measures already introduced that would ask voters whether they want to make it easier for communities to raise local
taxes by reducing vote thresholds from two-thirds to 55 percent.
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 03/19/2013 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I
Supervisor
Karen Mitchoff, District IV
Supervisor
Federal D. Glover, District V
Supervisor
ABSENT:Candace Andersen, District II
Supervisor
Mary N. Piepho, District III
Supervisor
Contact: L. DeLaney, 925-335-1097
I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the
Board of Supervisors on the date shown.
ATTESTED: March 19, 2013
David Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc:
C.33
To:Board of Supervisors
From:Legislation Committee
Date:March 19, 2013
Contra
Costa
County
Subject:Support Position for ACA 3 (Campos--Local Government Finance: Public Safety Services
BACKGROUND: (CONT'D)
STATUS:
01/22/2013 INTRODUCED
CONSEQUENCE OF NEGATIVE ACTION:
The County will not have an official position on this measure from which to advocate.
CHILDREN'S IMPACT STATEMENT:
None.
ATTACHMENTS
Attachment A--ACA 3 Bill Text
california legislature—2013–14 regular session
Assembly Constitutional Amendment No. 3
Introduced by Assembly Member Campos
January 22, 2013
Assembly Constitutional Amendment No. 3—A resolution to propose
to the people of the State of California an amendment to the Constitution
of the State, by amending Sections 1 and 4 of Article XIII A thereof,
by amending Section 2 of Article XIII C thereof, by amending Section
3 of Article XIII D thereof, and by amending Section 18 of Article XVI
thereof, relating to local government finance.
legislative counsel’s digest
ACA 3, as introduced, Campos. Local government financing: public
safety services: voter approval.
(1) The California Constitution prohibits the general ad valorem tax
rate on real property from exceeding 1% of the full cash value of the
property, subject to certain exceptions.
This measure would create an additional exception to the 1% limit
for a rate imposed by a city, county, or special district to service bonded
indebtedness incurred to fund certain fire, emergency response, police,
or sheriff buildings or facilities, and equipment, that is approved by
55% of the voters of the city, county, or special district, as applicable.
(2) 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, and
prohibits these entities from imposing an ad valorem tax on real property
or a transactions or sales tax on the sale of real property.
This measure would authorize the imposition, extension, or increase
of a special tax by a city, county, or special district for the purpose of
Corrected 1-23-13—See last page.99
providing supplemental funding fire, emergency response, police, or
sheriff services, upon the approval of 55% of the voters voting on the
proposition, and would prohibit the revenues derived from such a tax
from being expended to supplant any other funding source for the
provision of these services. This measure would also make conforming
changes to related provisions.
(3) The California Constitution prohibits specified local government
agencies from incurring any indebtedness exceeding in any year the
income and revenue provided in that year, without the assent of 2⁄3 of
the voters and subject to other conditions. In the case of a school district,
community college district, or county office of education, the California
Constitution permits a proposition for the incurrence of indebtedness
in the form of general obligation bonds for the construction,
reconstruction, rehabilitation, or replacement of school facilities,
including the furnishing and equipping of school facilities, or the
acquisition or lease of real property for school facilities, to be adopted
upon the approval of 55% of the voters of the district or county, as
appropriate, voting on the proposition at an election.
This measure would similarly lower to 55% the voter-approval
threshold for a city or county to incur bonded indebtedness, exceeding
in any year the income and revenue provided in that year, that is in the
form of general obligation bonds issued to fund certain fire, emergency
response, police, or sheriff buildings or facilities, and equipment.
Vote: 2⁄3. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.
line 1 Resolved by the Assembly, the Senate concurring, That the
line 2 Legislature of the State of California at its 2013–14 Regular
line 3 Session commencing on the third day of December 2012,
line 4 two-thirds of the membership of each house concurring, hereby
line 5 proposes to the people of the State of California, that the
line 6 Constitution of the State be amended as follows:
line 7 First—That Section 1 of Article XIII A thereof is amended to
line 8 read:
line 9 SECTION 1. (a) The maximum amount of any ad valorem
line 10 tax on real property shall not exceed One 1 percent (1%) of the
line 11 full cash value of such that property. The one 1 percent (1%) tax
line 12 to shall be collected by the counties and apportioned according to
line 13 law to the districts within the counties.
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— 2 —ACA 3
line 1 (b) The limitation provided for in subdivision (a) shall not apply
line 2 to ad valorem taxes or special assessments to pay the interest and
line 3 redemption charges on any of the following:
line 4 (1) Indebtedness approved by the voters prior to July 1, 1978.
line 5 (2) Bonded indebtedness for the acquisition or improvement of
line 6 real property approved on or after July 1, 1978, by two-thirds of
line 7 the votes cast by the voters voting on the proposition.
line 8 (3) Bonded indebtedness incurred by a school district,
line 9 community college district, or county office of education for to
line 10 fund the construction, reconstruction, rehabilitation, or replacement
line 11 of school facilities, including the furnishing and equipping of
line 12 school facilities, or the acquisition or lease of real property for
line 13 school facilities, approved by 55 percent of the voters of the district
line 14 or county, as appropriate, voting on the proposition on or after the
line 15 effective date of the measure adding this paragraph November 8,
line 16 2000. This paragraph shall apply only if the proposition approved
line 17 by the voters and resulting in the bonded indebtedness includes
line 18 all of the following accountability requirements:
line 19 (A) A requirement that the proceeds from the sale of the bonds
line 20 be used only for the purposes specified in Article XIII A, Section
line 21 1(b)(3), this paragraph and not for any other purpose, including
line 22 teacher and administrator salaries and other school operating
line 23 expenses.
line 24 (B) A list of the specific school facilities projects to be funded
line 25 and certification that the school district board, community college
line 26 board, or county office of education has evaluated safety, class
line 27 size reduction, and information technology needs in developing
line 28 that list.
line 29 (C) A requirement that the school district board, community
line 30 college board, or county office of education conduct an annual,
line 31 independent performance audit to ensure that the funds have been
line 32 expended only on the specific projects listed.
line 33 (D) A requirement that the school district board, community
line 34 college board, or county office of education conduct an annual,
line 35 independent financial audit of the proceeds from the sale of the
line 36 bonds until all of those proceeds have been expended for the school
line 37 facilities projects.
line 38 (4) Bonded indebtedness, approved by 55 percent of the voters
line 39 of a city, county, or special district, as applicable, voting on the
line 40 proposition on or after the effective date of the measure adding
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ACA 3— 3 —
line 1 this paragraph, incurred by the city, county, or special district to
line 2 fund any or all of the following:
line 3 (A) The construction, reconstruction, rehabilitation, or
line 4 replacement of buildings or facilities for direct and exclusive use
line 5 by fire, emergency response, police, or sheriff personnel employed
line 6 by the city, county, or special district to provide fire, emergency
line 7 response, police, or sheriff services to the public; or to fund the
line 8 acquisition or lease of real property for those buildings or
line 9 facilities.
line 10 (B) The purchase, lease, rent, maintenance, or repair of fire
line 11 suppression or emergency response equipment or of interoperable
line 12 communications equipment for direct and exclusive use by fire or
line 13 emergency response personnel employed by the city, county, or
line 14 special district.
line 15 (C) The purchase, lease, rent, maintenance, or repair of
line 16 interoperable communications equipment for direct and exclusive
line 17 use by police or sheriff personnel employed by the city, county, or
line 18 special district.
line 19 (c) Notwithstanding any other provisions of law or of this
line 20 Constitution, a school districts, community college districts, and
line 21 county offices of education district, community college district,
line 22 county office of education, city, county, or special district may
line 23 levy a 55 percent vote ad valorem tax pursuant to subdivision (b).
line 24 Second—That Section 4 of Article XIII A thereof is amended
line 25 to read:
line 26 Section 4. Cities, Counties and special districts, Except as
line 27 otherwise provided by Section 2 of Article XIII C, a city, county,
line 28 or special district, by a two-thirds vote of the qualified electors of
line 29 such district its voters voting on the proposition , may impose
line 30 special taxes on such district a special tax within that city, county,
line 31 or special district, except an ad valorem taxes tax on real property
line 32 or a transaction transactions tax or sales tax on the sale of real
line 33 property within such City, County that city, county, or special
line 34 district.
line 35 Third—That Section 2 of Article XIII C thereof is amended to
line 36 read:
line 37 SEC. 2. Local Government Tax Limitation. Notwithstanding
line 38 any other provision of this Constitution:
line 39 (a) All taxes Any tax imposed by any local government shall be
line 40 deemed to be is either a general taxes tax or a special taxes tax.
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— 4 —ACA 3
line 1 Special purpose districts A special district or agencies agency ,
line 2 including a school districts district , shall have has no power
line 3 authority to levy a general taxes tax.
line 4 (b) No A local government may shall not impose, extend, or
line 5 increase any general tax unless and until that tax is submitted to
line 6 the electorate and approved by a majority vote. A general tax shall
line 7 is not be deemed to have been increased if it is imposed at a rate
line 8 not higher than the maximum rate so approved. The election
line 9 required by this subdivision shall be consolidated with a regularly
line 10 scheduled general election for members of the governing body of
line 11 the local government, except in cases of emergency declared by
line 12 a unanimous vote of the governing body.
line 13 (c) Any general tax imposed, extended, or increased, without
line 14 voter approval, by any local government on or after January 1,
line 15 1995, and prior to the effective date of this article, shall continue
line 16 to be imposed only if that general tax is approved by a majority
line 17 vote of the voters voting in an election on the issue of the
line 18 imposition, which election shall be held within two years of the
line 19 effective date of this article no later than November 6, 1998, and
line 20 in compliance with subdivision (b).
line 21 (d) No (1) Except as otherwise provided in paragraph (2), a
line 22 local government may shall not impose, extend, or increase any
line 23 special tax unless and until that tax is submitted to the electorate
line 24 and approved by a two-thirds vote of the voters voting on the
line 25 proposition . A special tax shall is not be deemed to have been
line 26 increased if it is imposed at a rate not higher than the maximum
line 27 rate so approved.
line 28 (2) The imposition, extension, or increase of a special tax by a
line 29 local government, as may otherwise be authorized by law, for the
line 30 purpose of providing supplemental funding for fire, emergency
line 31 response, police, or sheriff services, requires the approval of 55
line 32 percent of the voters voting on the proposition. A special tax for
line 33 the purpose of providing funding for fire, emergency response,
line 34 police, or sheriff services is not deemed to have been increased if
line 35 it is imposed at a rate not higher than the maximum rate previously
line 36 approved in the manner required by law. The revenues derived
line 37 from the imposition, extension, or increase of a special tax pursuant
line 38 to this paragraph shall not be expended to supplant any other
line 39 funding source for fire, emergency response, police, or sheriff
line 40 services.
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ACA 3— 5 —
line 1 Fourth—That Section 3 of Article XIII D thereof is amended
line 2 to read:
line 3 SEC. 3. Property Taxes, Assessments, Fees and Charges
line 4 Limited. (a) No An agency shall not assess a tax, assessment, fee,
line 5 or charge shall be assessed by any agency upon any parcel of
line 6 property or upon any person as an incident of property ownership
line 7 except:
line 8 (1) The ad valorem property tax imposed pursuant to Article
line 9 XIII and Article XIII A.
line 10 (2) Any special tax receiving a two-thirds vote pursuant to
line 11 Section 4 of Article XIII A and paragraph (1) of subdivision (d)
line 12 of Section 2 of Article XIII C or, as applicable, a 55-percent vote
line 13 pursuant to paragraph (2) of subdivision (d) of Section 2 of Article
line 14 XIII C.
line 15 (3) Assessments as provided by this article.
line 16 (4) Fees or charges for property related property-related services
line 17 as provided by this article.
line 18 (b) For purposes of this article, fees for the provision of electrical
line 19 or gas service shall are not be deemed charges or fees imposed as
line 20 an incident of property ownership.
line 21 Fifth—That Section 18 of Article XVI thereof is amended to
line 22 read:
line 23 SEC. 18. (a) No A county, city, town, township, board of
line 24 education, or school district, shall not incur any indebtedness or
line 25 liability in any manner or for any purpose exceeding in any year
line 26 the income and revenue provided for such that year, without the
line 27 assent of two-thirds of the voters of the public entity voting at an
line 28 election to be held for that purpose, except that with respect to any
line 29 such public entity which that is authorized to incur indebtedness
line 30 for public school purposes, any proposition for the incurrence of
line 31 indebtedness in the form of general obligation bonds for the
line 32 purpose of repairing, reconstructing , or replacing public school
line 33 buildings determined, in the manner prescribed by law, to be
line 34 structurally unsafe for school use, shall be adopted upon the
line 35 approval of a majority of the voters of the public entity voting on
line 36 the proposition at such that election; nor unless before or at the
line 37 time of incurring such the indebtedness, provision shall be made
line 38 for the collection of an annual tax sufficient to pay the interest on
line 39 such that indebtedness as it falls due, and to provide for a sinking
line 40 fund for the payment of the principal thereof, on or before maturity,
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— 6 —ACA 3
line 1 which that shall not exceed forty years from the time of contracting
line 2 the indebtedness.
line 3 (b) Notwithstanding subdivision (a), on or after the effective
line 4 date of the measure adding this subdivision, November 8, 2000,
line 5 in the case of any school district, community college district, or
line 6 county office of education, any proposition for the incurrence of
line 7 indebtedness in the form of general obligation bonds for the
line 8 construction, reconstruction, rehabilitation, or replacement of
line 9 school facilities, including the furnishing and equipping of school
line 10 facilities, or the acquisition or lease of real property for school
line 11 facilities, shall be adopted upon the approval of 55 percent of the
line 12 voters of the district or county, as appropriate, voting on the
line 13 proposition at an election. This subdivision shall apply only to a
line 14 proposition for the incurrence of indebtedness in the form of
line 15 general obligation bonds for the purposes specified in this
line 16 subdivision if the proposition meets all of the accountability
line 17 requirements of paragraph (3) of subdivision (b) of Section 1 of
line 18 Article XIII A.
line 19 (c) Notwithstanding subdivision (a), on or after the effective
line 20 date of the measure adding this subdivision, in the case of any city
line 21 or county, any proposition to incur indebtedness in the form of
line 22 general obligation bonds shall be adopted by 55 percent of the
line 23 voters of the city or county, as applicable, voting on the proposition
line 24 at an election, if the general obligation bonds would fund any or
line 25 all of the following:
line 26 (1) The construction, reconstruction, rehabilitation, or
line 27 replacement of buildings or facilities for direct and exclusive use
line 28 by fire, emergency response, police, or sheriff personnel employed
line 29 by the city or county to provide fire, emergency response, police,
line 30 or sheriff services to the public, or to fund the acquisition or lease
line 31 of real property for those buildings or facilities.
line 32 (2) The purchase, lease, rent, maintenance, or repair of fire
line 33 suppression or emergency response equipment or of interoperable
line 34 communications equipment for direct and exclusive use by fire or
line 35 emergency response personnel employed by the city or county.
line 36 (3) The purchase, lease, rent, maintenance, or repair of
line 37 interoperable communications equipment for direct and exclusive
line 38 use by police or sheriff personnel employed by the city or county.
line 39 (c)
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ACA 3— 7 —
line 1 (d) When two or more propositions for incurring any
line 2 indebtedness or liability are submitted at the same election, the
line 3 votes cast for and against each proposition shall be counted
line 4 separately, and when two-thirds or a majority or 55 percent or a
line 5 majority of the voters, as the case may be, voting on any one of
line 6 those propositions, vote in favor thereof, the proposition shall be
line 7 deemed adopted.
line 8
line 9
CORRECTIONS: line 10
Text—Page 4. line 11
line 12
O
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— 8 —ACA 3