California Lower Supermajority Requirement to 55% for Local Special Taxes to Fund Housing and Public Infrastructure Amendment (2024)

California Lower Supermajority Requirement to 55% for Local Special Taxes to Fund Housing and Public Infrastructure Amendment
Election date November 5, 2024
Topic Supermajority requirements and Taxes
Status On the ballot
Type Constitutional amendment	Origin State legislature

The California Lower Supermajority Requirement to 55% for Local Special Taxes to Fund Housing Amendment is on the ballot in California as a legislatively referred constitutional amendment on November 5, 2024.

A "yes" vote supports lowering the vote threshold from 66.67% to 55% for local special taxes and bond measures to fund housing projects and public infrastructure.

A "no" vote opposes lowering the vote threshold from 66.67% to 55% for local special taxes and bond measures to fund housing projects and public infrastructure.

Measure design

See also: Text of measure

Lowering supermajority vote for local bonds and special taxes

The constitutional amendment would lower the supermajority vote requirement from two-thirds (66.67%) vote to 55% for local jurisdictions to issue bonds or impose special taxes (sales tax, transaction tax, or parcel tax) for affordable housing and public infrastructure projects. The amendment defines affordable housing as "housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to extremely low, very low, low-, or moderate-income households, as those terms are defined in state law." Public infrastructure projects would include water quality, sanitation, treatment of wastewater, protection of property from sea level rise, parks and recreation facilities, flood control, streets, highways, broadband internet access, local hospital construction, public safety buildings, and public libraries.

Currently, local governments are authorized to enact general tax for general governmental purposes via a simple majority vote of the electorate and "special taxes" for specific purposes via a two-thirds supermajority vote.

The amendment states that if approved it would apply to any relevant local measures also on the ballot on November 5, 2024.

Auditing requirements

The amendment would also require the local jurisdiction (city, county, or special district) to conduct an annual audit to ensure that the funds are being used according to their intended purposes until all the proceeds have been expended. It would also require audits to be publically released and submitted to the California State Auditor.

Other restrictions

The amendment would prohibit the revenue from local bonds authorized under the 55% threshold from being used for local government salaries or operating expenses. It would also cap the administrative costs of the bond sale at 5% of the proceeds. The amendment would prohibit an entity owned or led by any member of the local governing board that voted to place the bond or tax on the local ballot from bidding on any funded work.

The amendment would also authorize the California State Legislature to enact by a two-thirds vote additional laws to establish accountability for local governments consistent with the amendment.

Text of measure

Constitutional changes

See also: California Constitution

The measure would repeal and replace sections 1 and 4 of Article XIII A, section 2 of Article XIII C, section 3 of Article XIII D, section 18 of Article XVI of the state constitution. The following underlined text would be added, and struck-through text would be deleted:

Article XIII A

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Section 1 of Article XIII A (a) The maximum amount of any ad valorem tax on real property shall not exceed One percent (1%) of the full cash value of such property. The one percent (1%) tax to be collected by the counties and apportioned according to law to the districts within the counties. (b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following: (1) Indebtedness approved by the voters prior to July 1, 1978. (2) Bonded indebtedness for the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of thevotes cast by the voters voting on the proposition. (3) Bonded indebtedness incurred by a school district, community college district, or county office of education 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, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements: (A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIIIA, Section 1(b) (3), and not for any other purpose, including teacher and administrator salaries and other school operating expenses. (B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list. (C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed. (D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects. (c) Notwithstanding any other provisions of law or of this Constitution, school districts, community college districts, and county offices of education may levy a 55 percent vote ad valorem tax pursuant to subdivision (b). SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed 1 percent of the full cash value of that property. The 1 percent tax shall be collected by the counties and apportioned according to law to the districts within the counties. (b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following: (1) Indebtedness approved by the voters before July 1, 1978. (2) Bonded indebtedness to fund the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition. (3) Bonded indebtedness incurred by a school district, community college district, or county office of education 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, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after November 8, 2000. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements: (A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including teacher and administrator salaries and other school operating expenses. (B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list. (C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed. (D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects. (4) (A) Bonded indebtedness incurred by a city, county, city and county, or special district for the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, approved by 55 percent of the voters of the city, county, city and county, or special district, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements: (i) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including city, county, city and county, or special district employee salaries and other operating expenses. The administrative cost of the city, county, city and county, or special district executing the projects and programs of the proposition shall not exceed 5 percent of the proceeds from the sale of the bonds. (ii) A requirement that the proceeds from the sale of the bonds only be spent on projects and programs that serve the jurisdiction of the city, county, city and county, or special district. (iii) The specific local program or ordinance through which projects will be funded and a certification that the city, county, city and county, or special district has evaluated alternative funding sources. (iv) A requirement that the city, county, city and county, or special district conduct an annual, independent performance audit to ensure that the funds have been expended pursuant to the local program or ordinance specified in clause (iii). (v) A requirement that the city, county, city and county, or special district conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the public infrastructure or affordable housing projects, as applicable. (vi) A requirement that the city, county, city and county, or special district post the audits required by clauses (iv) and (v) in a manner that is easily accessible to the public. (vii) A requirement that the audits required by clauses (iv) and (v) will be submitted to the California State Auditor for review. (viii) (I) A requirement that the city, county, city and county, or special district appoint a citizens’ oversight committee to ensure that bond proceeds are expended only for the purposes described in the measure approved by the voters. (II) Members appointed to an oversight committee established pursuant to subclause (I) shall receive educational training about bonds and fiscal oversight. (ix) A requirement that an entity owned or controlled by a local official that votes on whether to put a proposition on the ballot pursuant to this section will be prohibited from bidding on any work funded by the proposition. (B) Notwithstanding any other law, if the voters of the local government have previously approved a proposition pursuant to this paragraph or Section 2.5 of Article XIII C, the local government shall not place a proposition on the ballot pursuant to this section until all funds from the previous proposition are committed to programs and projects listed in the proposition’s specific local program or ordinance described in clause (iii) of subparagraph (A) or subparagraph (C) of paragraph (2) of subdivision (a) of Section 2.5 of Article XIII C, as applicable. (C) The Legislature may, by two-thirds vote, enact laws establishing accountability measures in addition to those listed in subparagraph (A), provided such laws are consistent with the purposes and intent of this paragraph. (D) The Legislature may, by majority vote, enact laws for the downpayment assistance programs established pursuant to this paragraph, provided that those laws further the purposes of this paragraph. (E) For purposes of this paragraph: (i) (I) 'Affordable housing' shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to extremely low, very low, low-, or moderate-income households, as those terms are defined in state law. Affordable housing may include capitalized operating reserves, as the term is defined in state law. (II) 'Affordable housing' shall also include downpayment assistance programs. (ii) 'At risk of chronic homelessness' includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines. (iii) 'Permanent supportive housing' means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. 'Permanent supportive housing' includes associated facilities, if those facilities are used to provide services to housing residents. (iv) 'Public infrastructure' shall include, but is not limited to, projects that provide any of the following: (I) Water or protection of water quality. (II) Sanitary sewer. (III) Treatment of wastewater or reduction of pollution from stormwater runoff. (IV) Protection of property from impacts of sea level rise. (V) Parks and recreation facilities. (VI) Open space. (VII) Improvements to transit and streets and highways. (VIII) Flood control. (IX) Broadband internet access service expansion in underserved areas. (X) Local hospital construction. (XI) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, police, or sheriff personnel. (XII) Public library facilities. (v) 'Special district' has the same meaning as provided in subdivision (c) of Section 1 of Article XIII C and specifically includes a transit district, a regional transportation commission, and an association of governments, except that 'special district' does not include a school district, redevelopment agency, or successor agency to a dissolved redevelopment agency. (F) This paragraph shall apply to any city, county, city and county, or special district measure imposing an ad valorem tax to pay the interest and redemption charges on bonded indebtedness for those purposes described in this paragraph that is submitted at the same election as the measure adding this paragraph. (c) (1) Notwithstanding any other provisions of law or of this Constitution, a school district, community college district, or county office of education may levy a 55-percent vote ad valorem tax pursuant to paragraph (3) of subdivision (b). (2) Notwithstanding any other provisions of law or this Constitution, a city, county, city and county, or special district may levy a 55-percent vote ad valorem tax pursuant to paragraph (4) of subdivision (b). Section 4 of Article XIII A Cities, Counties and special districts, by a two-thirds vote of the qualified electors of such district, may impose special taxes on such district, except ad valorem taxes on real property or a transaction tax or sales tax on the sale of real property within such City, County or special district. SEC. 4. Except as provided by Section 2.5 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.

Article XIII C

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Section 2 of Article XIII C Local Government Tax Limitation. Notwithstanding any other provision of this Constitution: (a) All taxes imposed by any local government shall be deemed to be either general taxes or special taxes. Special purpose districts or agencies, including school districts, shall have no power to levy general taxes. (b) No local government may 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 shall not be 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, shall continue to be imposed only if approved by a majority vote of the voters voting in an election on the issue of the imposition, which election shall be held within two years of the effective date of this article and in compliance with subdivision (b). (d) No local government may impose, extend, or increase any special tax unless and until that tax is submitted to the electorate and approved by a two-thirds vote. A special tax shall not be deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved. SEC. 2. Notwithstanding any other provision of this Constitution: (a) Any tax imposed by a 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 may 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 before 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 shall be held no later than November 6, 1996, and in compliance with subdivision (b). (d) Except as provided by Section 2.5, a local government may not impose, extend, or increase any special tax unless and until that tax is submitted to the electorate and approved by a two-thirds vote. 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. Section 2.5 of Article XIII C (a) The imposition, extension, or increase of a sales and use tax imposed in accordance with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code) or a successor law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code) or a successor law, or a parcel tax imposed by a local government for the purpose of funding the construction, reconstruction, rehabilitation, or replacement of public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, or the acquisition or lease of real property for public infrastructure, affordable housing, or permanent supportive housing for persons at risk of chronic homelessness, including persons with mental illness, is subject to approval by 55 percent of the voters in the local government voting on the proposition, if both of the following conditions are met: (1) The proposition is approved by a majority vote of the membership of the governing board of the local government. (2) The proposition contains all of the following accountability requirements: (A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government. The administrative cost of the local government executing the projects and programs funded by the proposition shall not exceed 5 percent of the proceeds of the tax. (B) A requirement that the proceeds of the tax only be spent on projects and programs that serve the jurisdiction of the local government. (C) The specific local program or ordinance through which projects will be funded and a certification that the local government has evaluated alternative funding sources. (D) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended pursuant to the local program or ordinance specified in subparagraph (C). (E) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax. (F) A requirement that the audits required by subparagraphs (D) and (E) will be submitted to the California State Auditor for review. (G) A requirement that the local government post the audits required by subparagraphs (D) and (E) in a manner that is easily accessible to the public. (H) (i) A requirement that the local government appoint a citizens’ oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters. (ii) (I) A requirement that members appointed to an oversight committee established pursuant to clause (i) receive educational training about local taxation and fiscal oversight. (II) A requirement that an entity owned or controlled by a local official that votes on whether to put a proposition on the ballot pursuant to this section will be prohibited from bidding on any work funded by the proposition. (3) The Legislature may, by two-thirds vote, enact laws establishing accountability measures in addition to those listed in paragraph (2), provided such laws are consistent with the purposes and intent of this section. (b) Notwithstanding any other law, if the voters of the local government have previously approved a proposition pursuant to this section or paragraph (4) of subdivision (b) of Section 1 of Article XIII A, the local government shall not place a proposition on the ballot pursuant to this section until all funds from the previous proposition are committed to programs and projects listed in the specific local program or ordinance described in subparagraph (C) of paragraph (2) of subdivision (a) of this section or clause (iii) of subparagraph (A) of paragraph (4) of subdivision (b) of Section 1 of Article XIII A. (c) The Legislature may, by majority vote, enact laws for the downpayment assistance programs established pursuant to this section, provided that those laws further the purposes of this section. (d) For purposes of this section, the following terms have the following meanings: (1) (A) 'Affordable housing' shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to extremely low, very low, low-, or moderate-income households, as those terms are defined in state law. Affordable housing may include capitalized operating reserves, as the term is defined in state law. (B) 'Affordable housing' shall also include downpayment assistance programs. (2) 'At risk of chronic homelessness' includes, but is not limited to, persons who are at high risk of long-term or intermittent homelessness, including persons with mental illness exiting institutionalized settings, including, but not limited to, jail and mental health facilities, who were homeless prior to admission, transition age youth experiencing homelessness or with significant barriers to housing stability, and others, as defined in program guidelines. (3) 'Permanent supportive housing' means housing with no limit on length of stay, that is occupied by the target population, and that is linked to onsite or offsite services that assist residents in retaining the housing, improving their health status, and maximizing their ability to live and, when possible, work in the community. 'Permanent supportive housing' includes associated facilities, if those facilities are used to provide services to housing residents. (4) 'Local government' has the same meaning as provided in subdivision (b) of Section 1 of this article and specifically includes a transit district, a regional transportation commission, and an association of governments. (5) 'Public infrastructure' shall include, but is not limited to, the projects that provide any of the following: (A) Water or protection of water quality. (B) Sanitary sewer. (C) Treatment of wastewater or reduction of pollution from stormwater runoff. (D) Protection of property from impacts of sea level rise. (E) Parks and recreation facilities. (F) Open space. (G) Improvements to transit and streets and highways. (H) Flood control. (I) Broadband internet access service expansion in underserved areas. (J) Local hospital construction. (K) Public safety buildings or facilities, equipment related to fire suppression, emergency response equipment, or interoperable communications equipment for direct and exclusive use by fire, emergency response, police, or sheriff personnel. (L) Public library facilities. (e) This section shall apply to any local measure imposing, extending, or increasing a sales and use tax imposed pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law, a transactions and use tax imposed in accordance with the Transactions and Use Tax Law, or a parcel tax imposed by a local government for those purposes described in subdivision (a) that is submitted at the same election as the measure adding this section.

Article XIII D

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Section 3 of Article XIII D Property Taxes, Assessments, Fees and Charges Limited. (a) No tax, assessment, fee, or charge shall be assessed by any agency upon any parcel of property or upon any person as an incident of property ownership except: (1) The ad valorem property tax imposed pursuant to Article XIII and Article XIIIA. (2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA. (3) Assessments as provided by this article. (4) Fees or charges for property related services as provided by this article. (b) For purposes of this article, fees for the provision of electrical or gas service shall not be deemed charges or fees imposed as an incident of property ownership. (a) An agency shall not assess a tax, assessment, fee, or charge upon any parcel of property or upon any person as an incident of property ownership except: (1) The ad valorem property tax imposed pursuant to Article XIII and Article XIII A. (2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIII A or receiving a 55-percent approval pursuant to Section 2.5 of Article XIII C. (3) Assessments as provided by this article. (4) Fees or charges for property-related services as provided by this article. (b) For purposes of this article, fees for the provision of electrical or gas service are not deemed charges or fees imposed as an incident of property ownership.

Article XVI

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Section 18 of Article XVI (a) No county, city, town, township, board of education, or school district, shall incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity which is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at such election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed forty years from the time of contracting the indebtedness. (b) Notwithstanding subdivision (a), on or after the effective date of the measure adding this subdivision, in the case of any school district, community college district, or county office of education, any 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, shall be adopted upon the approval of 55 percent of the voters of the district or county, as appropriate, voting on the proposition at an election. This subdivision shall apply only to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision if the proposition meets all of the accountability requirements of paragraph (3) of subdivision (b) of Section 1 of Article XIIIA. (c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and when two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted. (a) A county, city, town, township, board of education, or school district, shall not incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for that year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity that is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing, or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at the election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed 40 years from the time of contracting the indebtedness. A special district, other than a board of education or school district, shall not incur any indebtedness or liability exceeding any applicable statutory limit, as prescribed by the statutes governing the special district as they currently read or may thereafter be amended by the Legislature. (b) (1) Notwithstanding subdivision (a), any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes described in paragraph (3) or (4) of subdivision (b) of Section 1 of Article XIII A shall be adopted upon the approval of 55 percent of the voters of the school district, community college district, county office of education, city, county, city and county, or other special district, as appropriate, voting on the proposition at an election. This subdivision shall apply to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision only if the proposition meets all of the accountability requirements of paragraph (3) or (4) of subdivision (b), as appropriate, of Section 1 of Article XIII A. (2) The amendments made to this subdivision by the measure adding this paragraph shall apply to any proposition for the incurrence of indebtedness in the form of general obligation bonds pursuant to this subdivision for the purposes described in paragraph (4) of subdivision (b) of Section 1 of Article XIII A that is submitted at the same election as the measure adding this paragraph. (c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and if two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted.

Full text

The full text can be read here.

Support

Supporters

Political Parties

• California Democratic Party

Unions

• State Building and Construction Trades Council of California

Organizations

• AIDS Healthcare Foundation
• California State Association of Counties
• California YIMBY
• League of Women Voters of California

Arguments

• Asm. Cecilia Aguiar-Curry (D): "ACA 1 will level the playing field and create parity between school districts and cities, counties, and special districts, so that all local governments have a variable financing tool to address community needs. It also contains various transparency and accountability measures, including an expenditure plan of projects and programs proposed, audits, and monitoring by a citizens' commission to assure resources are being spent as proposed."
• California Professional Firefighters: "Over the last several years, various public safety-specific tax and bond measures have appeared on local ballots up and down our state and received more than 55% majority vote in support but failed to attain the existing two-thirds voter approval. For example, a parcel tax to fund fire and EMS services for Higgins Fire District in Nevada County a few years ago received 61.2% of the vote and failed. The failure of this measure forced the district to lay off six full-time positions, keep only two of the three fire stations open at a time and, as a result, response times doubled to over 12 times."

Opposition

Opponents

Organizations

• California Association of Realtors
• California Chamber of Commerce
• California Taxpayer Assocation
• Howard Jarvis Taxpayers Association
• National Federation of Independent Businesses

Arguments

• California Taxpayer Association: "More than four decades ago, prompted by years of rising taxes, Californians resoundingly approved Proposition 13 to provide a check on local governments' taxing authority, and to ensure a greater representative voice for those who would be taxed. Proposition 13 also limits taxes on property to 1 percent of the property's assessed value. Reducing the vote threshold would diminish the people's voice on tax increases and would erode property tax safeguards."
• Dr. Gary Galles, economics professor at Pepperdine University: "ACA 1 would sharply lower Proposition 13’s two-thirds voter threshold to 55% for local special taxes to fund 'infrastructure' so vaguely defined that virtually anything could qualify. It would open the door to massive new tax hikes to give Sacramento politicians what they want from property tax-payers without giving them their money’s worth in return."

Campaign finance

See also: Campaign finance requirements for California ballot measures

Ballotpedia has not identified any committees registered in support or opposition to the measure.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00

Background

Constitutional supermajority vote requirement for special taxes

In 1978, California voters adopted Proposition 13 with 64.8% of voters voting in favor of the amendment. It added Article XIII A to the California Constitution requiring a two-thirds (66.67%) vote of the electorate for local special taxes with specified purposes among other changes.

In 1986, voters approved Proposition 62 with nearly 58.0% of the vote. The initiated state statute prohibited local agencies from enacting general taxes without a simple majority vote of the electorate.

In 1996, Californians extended these vote thresholds to charter cities with the adoption of California Proposition 218, which added Article XIII C to the state constitution requiring local governments to refer ordinances to impose taxes or property-related assessments, fees, and charges to the ballot for voter consideration. It also required that elections for general taxes be held at regulation elections and required a two-thirds supermajority vote of approval for special taxes. It was approved by 56.5% of the vote.

Lawsuits regarding Proposition 218 vote requirements

An August 2017 California Supreme Court decision raised questions about how to interpret the constitutional voting requirements for special taxes proposed through citizen initiatives.

California voters approved Proposition 218 in 1996, adding Article XII C Voter Approval For Local Tax Levies to the California Constitution. The article includes the requirement that local governments may only enact, extend, or increase a special tax with a two-thirds (66.67%) vote of the electorate. Following the passage of Proposition 218, the two-thirds supermajority vote requirement was applied to legislative referrals, referendums, and citizen initiatives.

In August 2017, however, the California Supreme Court ruled in California Cannabis Coalition v. City of Upland that one requirement contained in Article XIII C—that general taxes must be put on the ballot during general elections—did not apply to citizen initiatives. The court categorized taxes imposed by citizen initiatives as separate from taxes imposed by local governments. This ruling brought the two-thirds (66.67%) vote requirement into question for special taxes proposed through citizen initiatives.

City and county officials in San Francisco argued that the court's 2017 decision meant that a simple majority—not a two-thirds supermajority—was required for the approval of local citizen initiatives, including tax measures that designate funds for specific purposes. Based on those arguments, the city certified the measures as approved. The Howard Jarvis Taxpayers Association filed a lawsuit against the city and county in August 2018 stating that the Proposition C, a commercial rent tax for childcare initiative, did not receive sufficient votes because it needed a two-thirds supermajority vote.

On January 27, 2021, the First District Court of Appeal ruled that the supermajority requirement did not apply to Proposition C and only applied to measures placed on the ballot by the city council, board of supervisors, or school board.

Constitutional vote requirement for local bond measures

Section 18 of Article XVI of the state constitution requires that all local bond measures, except those issued by local school districts or community college districts, must be approved by two-thirds of voters. In 2000, California voters adopted Proposition 39, which lowered the vote threshold for local school districts and community college districts to issue bonds from 66.67% to 55%.

Path to the ballot

See also: Amending the California Constitution

A two-thirds (66.67%) vote is required during one legislative session for the California State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 54 votes in the California State Assembly and 27 votes in the California State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

This amendment was introduced as Assembly Constitutional Amendment 1 on December 5, 2022. On September 6, 2023, the state Assembly passed ACA 1 in a vote of 55-12, with 13 absent. On September 14, 2023, the state Senate passed ACA 1 by 29-10.

Vote in the California House of Representatives September 6, 2023
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 54  a
	Yes	No	Not voting
Total	55	12	13
Total percent	68.75%	15.00%	16.25%
Democrat	55	0	7
Republican	0	12	6

Vote in the California State Senate September 14, 2023
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 27  a
	Yes	No	Not voting
Total	29	10	1
Total percent	72.5%	25.0%	2.5%
Democrat	29	2	1
Republican	0	8	0

How to cast a vote

See also: Voting in California

Click "Show" to learn more about voter registration, identification requirements, and poll times in California.

How to cast a vote in California

Poll times All polls in California are open from 7:00 a.m. to 8:00 p.m. Pacific Time. An individual who is in line at the time polls close must be allowed to vote. Registration Check your voter registration status here. To vote in California, an individual must be a U.S. citizen and California resident. A voter must be at least 18 years of age on Election Day. Pre-registration is available at 16 years of age. Pre-registration automatically registers voters when they turn 18. On October 10, 2015, California Governor Jerry Brown (D) signed into law Assembly Bill No. 1461, also known as the New Motor Voter Act. The legislation, which took effect in 2016, authorized automatic voter registration in California for any individuals who visit the Department of Motor Vehicles to acquire or renew a driver's license. Automatic registration California automatically registers eligible individuals to vote when they complete a driver's license, identification (ID) card, or change of address transaction through the Department of Motor Vehicles. Online registration See also: Online voter registration California has implemented an online voter registration system. Residents can register to vote by visiting this website. Same-day registration California allows same-day voter registration. Californians must be registered to vote at least 15 days before Election Day. If the registration deadline has passed for an upcoming election, voters may visit a location designated by their county elections official during the 14 days prior to, and including Election Day to conditionally register to vote and vote a provisional ballot. The state refers to this process as Same Day Voter Registration. Residency requirements To register to vote in California, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible. Verification of citizenship See also: Laws permitting noncitizens to vote in the United States California's constitution requires that voters be U.S. citizens. When registering to vote, proof of citizenship is not required. Individuals who become U.S. citizens less than 15 days before an election must bring proof of citizenship to their county elections office to register to vote in that election. Verifying your registration The site Voter Status, run by the California Secretary of State's office, allows residents to check their voter registration status online. Voter ID requirements California does not require voters to present photo identification. However, some voters may be asked to show a form of identification when voting if they are voting for the first time after registering to vote by mail and did not provide a driver license number, California identification number, or the last four digits of their social security number. The following list of accepted ID was current as of March 2023. Click here for the California Secretary of State page to ensure you have the most current information. “ Current and valid photo identification provided by a third party in the ordinary course of business that includes the name and photograph of the individual presenting it. Examples of photo identification include, but are not limited to, the following documents: driver's license or identification card of any state; passport; employee identification card; identification card provided by a commercial establishment; credit or debit card; military identification card; student identification card; health club identification card; insurance plan identification card; or public housing identification card. Any of the following documents, provided that the document includes the name and address of the individual presenting it, and is dated since the date of the last general election…: utility bill; bank statement; government check; government paycheck; document issued by a governmental agency; sample ballot or other official elections document issued by a governmental, agency dated for the election in which the individual is providing it as proof, of residency or identity; voter notification card issued by a governmental agency; public housing identification card issued by a governmental agency; lease or rental statement or agreement issued by a governmental agency; student identification card issued by a governmental agency; tuition statement or bill issued by a governmental agency; insurance plan card or drug discount card issued by a governmental agency; discharge certificates, pardons, or other official documents issued to the individual by a governmental agency in connection with the resolution of a criminal case, indictment, sentence, or other matter; public transportation authority senior citizen and disabled discount cards issued by a governmental agency; identification documents issued by governmental disability agencies; identification documents issued by government homeless shelters and other government temporary or transitional facilities; drug prescription issued by a government doctor or other governmental health care provider; (R) property tax statement issued by a governmental agency; vehicle registration issued by a governmental agency; or vehicle certificate of ownership issued by a governmental agency. ”

See also

2024 measures

• 2024 ballot measures
• Supermajority requirements on the ballot
• Taxes on the ballot
• 2024 legislative sessions

California

• California ballot measures
• California ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

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