HomeMy WebLinkAbout1996-10-01 - AGENDA REPORTS - PROPOSITION 218 (2)CITY OF SANTA CLARITA
INTEROFFICE MEMORANDUM
TO: Mayor Boyer and Members of the City C 1 it
FROM: George A. Caravalho, City Manager
DATE: October 1, 1996
SUBJECT: PROPOSITION 218
BACKGROUND
In 1978, Proposition 13 sponsored by Howard Jarvis, was enacted by the voters. Proposition
13, among other things, limited the ability of local governments to increase property taxes.
Eight years later, the Howard Jarvis Taxpayer Association sponsored Proposition 62, which
was adopted by the voters in November 1986. Proposition 62 enacted statutory provisions
requiring majority voter approval for general taxes and two-thirds voter approval for special
taxes. Recently Proposition 218 qualified for the November 1996 ballot. This proposition, if
approved, will become article XIIIC of the California Constitution and will further restrict
the means by which public agencies can impose taxes, assessments, and fees which are
related to the ownership of real property.
Taxes
One purpose of the proposition is to make major components of Proposition 62 a part of the
California Constitution. This will require both general law and charter cities to seek majority
voter approval for general taxes and two-thirds voter approval for special taxes. Proposition
218 is also applicable to special purpose districts, including school districts. The measure
states that all future local general taxes, including those in cities with charters, must be
approved by a majority vote of the people. The measure also requires existing local general
taxes established after December 31, 1994 without a vote of the people, to be placed before
the voters within two years. In addition to the voter approval requirements, Proposition 218
will authorize the voters to repeal or reduce taxes by initiative. Furthermore, with respect
to cities, it will require the election to be consolidated with a regular election, unless the City
Council declares an emergency by a unanimous vote.
Assessments
The provisions related to assessments would place extensive requirements on local
governments charging assessments and would enable a minority of voters to defeat a
proposed new or increased assessment. The Proposition appears to require the City to assess
each parcel based upon size. Properties owned by governmental agencies, including state and
federally owned properties, will be subject to all assessments unless the City can demonstrate
by "clear and convincing evidence" that the property receives no special benefit form the
assessment. The City will have the burden to establish if the property being assessed receives
a special benefit over and above the benefit conferred on the public at large.
The measure requires all new or increased assessments -and some existing assessments -to
meet four conditions:
• local governments must estimate the amount of "special benefit" a landowners receives,
or would receive, from a project or service. Special benefit is defined as a particular
benefit to land and buildings, not a general benefit to the public at large or a general
increase in property values. It is the responsibility of local governments to establish
which is a special benefit and which is a general benefit and charge the landowner only
the cost of the special benefit.
• The assessment must not exceed the cost of providing the improvement or service to the
owner's property.
• Schools and other public agencies will be required to pay their share of the assessments..
• Local governments must conduct mail -in elections for each assessment.. Only property
owners and any renters responsible for paying assessments would be eligible to vote.
Ballots cast in these elections would be weighted based on the amount of the
assessment the property owner would pay. For example, if a business owner would pay
twice as much assessment as a homeowner, the business owner's vote would count twice
as much as the homeowner's vote.
The City Council according to the measure would be prohibited from overriding a majority
protest as is currently allowed for most assessments.. Furthermore, as with taxes, the
measure authorizes the use of the initiative process to reduce or eliminate an assessment.
Exemptions:
The initiative exempts from its provisions assessments districts existing on or before
November 6, 1996, if :
• they were formed exclusively to finance sidewalks, streets, sewers, water, flood control,
drainage systems or vector control.
• the assessments were unanimously approved pursuant to a petition signed by persons
owning all of the initially assessed property, but future increases in such districts are
not exempt.
• existing assessments approved by a majority of voters are also exempt.
• assessments used exclusively to repay bonded debt are exempt if the failure to pay
would violate the contract impairment clause of the federal constitution..
If not exempt, all existing, new or increased assessments would be required to comply with
the proposed article.
Property Related Fees
This measure would restrict local governments' ability to charge "property -related" fees
(water, sewer, and refuse collection service probably meet the measure's definition of a
property -related fee. Gas and electric fees and fees charged to land developers are specifically
exempted.)
Specifically, the measure states that all local property -related fees must comply by July 1,
1997 with the following restrictions:
• No property owner's fee may be more than the cost to provide service to that property
owner's land.
• No fee may be charged for fire, police, ambulance, library service, or any other service
widely available to the public.
• No fee revenue may be used for any purpose other than providing the property -related
service.
• Fees may only be charged for services immediately available to property owners.
Additionally, the measure specifies that before adopting a new property -related fee or
increasing an existing one, local governments must:
Mail information to every property owner effected
Reject if a majority protest in writing
Hold an election on the fee
General Impacts
According to the Legislative Analyst by July 1, .1997, local governments would be required
to reduce or repeal existing property -related fees and assessments that do not meet the
measure's restrictions on (1) fee and assessment amounts or (2) the use of these revenues.
The most likely fees and assessments affected by these provisions would be those for parks
and recreation, library, and water service. Statewide, local government revenue reductions
probably would exceed $100 million annually. The actual level of revenue reduction would
depend in large part on how the courts interpret various provisions of the measure.
Local governments would have significantly increased costs to hold elections, calculate fees
and assessments, notify the public, and defend their fees and assessments in court. These
local increased costs are unknown, but could exceed $10 million initially, and lesser after
that.
Schools and community college districts, state agencies, cities, counties, and other public
agencies would have increased cost to pay their share of the assessments. The amount of this
cost is unknown, but could total over $10 million initially, and increasing amounts in the
future.
Santa Clarita Analysis
The City has identified the following funding mechanisms which will be impacted by
Proposition 218. It appears as though the City's current assessments would not have to be
submitted to the electors for a vote. However, any future increases in assessments would
require a mail ballot election and receive a majority vote of the homeowners. The City would
then incur the additional burden and cost of conducting elections for each assessment. The
City Attorney and City staff will conduct further research to determine additional impacts.
Section 5 (a) of the proposition states the following assessments existing on the effective date
of this article shall be exempt from the procedures and approval process that any assessment
imposed exclusively to finance the capital costs or maintenance and operation expenses for
sidewalks, streets, sewers, water, flood control, drainage systems or vector control.
Subsequent increases in such assessments shall be subject to the procedures and approval
process. Therefore it appears as though the following districts are exempt until such time an
increase is sought.
• Drainage Benefit Districts
NPDES
• Via Dona Crista Special Benefit District
• Landscape Maintenance Districts
Section 6 (b) states requirements for existing, new or increased fees and charges shall not be
extended, imposed, or increased by any agency unless it meets all the following requirements:
1) revenues derived from the fee or charge shall not exceed the funds required to provide the
property related service.
2) revenues derived from the fee or charge shall not be used for any purpose other than that
for which the fee ro charge was imposed
4) no fee or charge may be imposed for a service unless that service is actually used by, or
immediately available to, the owner of the property in question. Fees or charges based on
potential or future use of a service are not permitted..
In looking at this article, it appears that some problems may exist in the funding of the
City's Solid Waste Program. Currently, the City collects a franchise fee for refuse
collection, under the provisions of the above article, all funds must be used to provide
that service. Under current practices monies received above the cost of providing the
service are used for general purposes.
The following assessments pay for a bond issuance and therefore would be exempt from the
provisions.
Valencia Town Center
Public Financing Authority
Golden Valley Assessment District
RECOMMENDATION
City Council receive, review and direct staff to continue to October 22, 1996 meeting.