§ 102336 District Special Tax Authority

This law lets a district board set a special tax to pay for transportation projects, and it tells how the tax must be applied and who gets to vote on it.

Key Takeaways

•The board can create a special tax for transportation improvements.
•The tax must be the same for every property in the area that is taxed, though empty land can be taxed at a lower rate.
•If only part of the district is taxed, whole cities or the whole unincorporated area must be included or excluded together.
•Only voters who live in the taxed area get to vote on the tax.

Example

A district wants to build a new bike path only in the part of the district that includes the city of Oakville, not the surrounding countryside.

The board can put a special tax on all property in Oakville (including homes and businesses) but must either tax the whole city or not tax it at all. Only the people who live in Oakville would vote on the tax, and the money collected would be used to build and maintain the bike path.

(a) The district board may impose a special tax pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code, subject to any applicable constitutional requirements. The special taxes shall be applied uniformly to all taxpayers or all real property within the district, or any portion of the district, except that unimproved property may be taxed at a lower rate than improved property. (b) If the tax only applies to a portion of an area of the district, both of the following shall apply to the imposition of the tax: (1) The incorporated area of each city and of contiguous cities within the district shall be either wholly included within that portion or wholly excluded from that portion. For purposes of this paragraph, “contiguous cities” means two or more cities with shared borders. (2) The entire unincorporated area of the district shall either be wholly included within that portion or wholly excluded from that portion. (c) The proceeds of the special tax shall be used to provide, within the area taxed, for the operation, maintenance, or acquisition of any public improvement or utility for transportation purposes. (d) An election to impose a special tax as described in this section shall only include the voters of those portions of the area of the district in which the special tax will be imposed. (Added by Stats. 2023, Ch. 674, Sec. 4. (AB 1052) Effective January 1, 2024.)

This law lets a district board set a special tax to pay for transportation projects, and it tells how the tax must be applied and who gets to vote on it.

Key Takeaways

•The board can create a special tax for transportation improvements.
•The tax must be the same for every property in the area that is taxed, though empty land can be taxed at a lower rate.
•If only part of the district is taxed, whole cities or the whole unincorporated area must be included or excluded together.
•Only voters who live in the taxed area get to vote on the tax.

Example

A district wants to build a new bike path only in the part of the district that includes the city of Oakville, not the surrounding countryside.

Key Takeaways

Example

Key Terms

References

§ 102336 District Special Tax Authority

Key Takeaways

Example

Key Terms

References

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References