AB 59 introduced to clarify existing law on parcel tax property classifications
Legislation spurred by court case in which CSBA filed brief supporting school district
Published: January 30, 2013
CSBA is pleased that Assembly Member Rob Bonta, D-Alameda, has introduced Assembly Bill 59 to amend the Government Code to clarify an issue that was recently identified following a court challenge.
“This 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,” according to the official Legislative Digest.
More than a dozen districts throughout the state are currently assessing taxes based on property classifications. AB 59 would allow those districts continued funding to educate the children of California.
AB 59 was introduced in the wake of a recent decision by the 1st District Court of Appeal regarding a parcel tax passed in Alameda Unified which reverberated around the state because of its significant impact. The court’s holding has since been vacated pending a rehearing of the case.
CSBA’s Education Legal Alliance submitted a friend of the court brief in support of the district when the case was originally heard by the court of appeal. Jeffrey Kuhn and Sloan Simmons of Lozano Smith prepared the brief. CSBA’s arguments as noted in the brief were:
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The current plight of California school financing, and its dire impact on local districts, is undisputable.
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The court should not disturb the local control exercised by the district and approved by the district’s voters in this matter—local control and discretion that is increasingly critical for districts around the state.
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Parcel taxes and, increasingly, variable rate parcel taxes are an important grant of authority and flexibility to California districts and the communities they serve, especially during times of ongoing statewide budget shortfalls.
AB 59 is in keeping with CSBA’s efforts to ensure that school boards have a range of tools at the local level to raise revenues and support the needs of their students.
CSBA will continue to monitor and advocate on this issue.
For more information on AB 59 and CSBA’s legislative work please contact Legislative Advocate Andrea Ball. For information on Borikas v. Alameda and the Education Legal Alliance contact CSBA General Counsel Keith Bray.
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