Laserfiche WebLink
– 2 – rev January 7, 2022 <br /> <br />CaliforniaCityFinance.com <br /> Requires voter approval to expand an existing tax to new territory (annexations). This would require <br />additional tax measures and would deter annexations and land development in cities. <br />o If a tax is "extended" to an annexed area without a vote after January 1, 2022, it will be void 12 <br />months later until brought into compliance. Because there is no regularly scheduled election <br />within the 12 months following the effective date of the initiative, such extensions for general <br />taxes would, under current law, each require unanimous vote of the agency board to be placed on <br />a special election ballot or would be void after November 9, 2023. <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />1.a. Number of Measures and Value of Local Taxes at Risk1 <br />In 2020, voters in California approved 293 local tax and bond measures for cities, counties, special <br />districts and schools (95 in March and 198 in November). The approved measures enacted $3.85 billion <br />in new annual taxes including $1.3 billion for cities, $302 million for counties, $208 million for special <br />districts (fire, wastewater, open space and transit districts), and $2.037 billion for schools (including for <br />school bonds). <br />Most tax measures go to the ballot during a presidential or gubernatorial primary or general election in an <br />even year. However, some tax measures are decided at other times. During 2019, there were 45 <br />approved tax and bond measures (24 city, 14 special district, 7 school) adopting $154.0 million in new <br />annual taxes ($124.0 million city, $10.5 million special district and $19.2 million school). <br />Most tax and bond measures comply with the new rules in Initiative 21-0042Amdt#1 except: <br /> Dozens of taxes would require end dates. This would require additional measures in future years <br />to extend the taxes further. Very few extensions of existing local taxes fail. <br /> Majority vote general tax measures could not be accompanied on the same ballot with an <br />advisory, non-binding measure as to use of tax proceeds. <br /> Special taxes placed on the ballot via citizen initiative would require two-thirds voter approval. <br />Bond measures have fixed terms. Historically, about 20 percent of other tax measures have included <br />specific durations (i.e. sunsets). Advisory measures as to use of revenues are uncommon. I do not expect <br />the provisions of 21-0042A1 to have any substantial effect on passage rates. However, some 2022 <br />approved measures would likely have to put back on the ballot. <br />Based on history, a reasonable estimate of the annualized tax revenues estimated to be approved by <br /> <br />1 Source: Compilation and summary of data from County elections offices.