Revision 1.1 is in section 3a
Revision 1.2 is proposed to be in section 1c
Revision 1.2.1 is in section 2 1a
We removed the allocation to the general fund, as it may inhibit
transparency of the spending of the funds. Health and social services
are also an important concern to many Californians, especially the
disenfranchised.
I would like to thank Larry Alden and others for their sage advice and consultation on this revision.
Revision 1.2.2 is in section 2c1
This revision is based on the EPA report on porous asphalt pavement
piloted in Europe, and other parts of the U.S. to my knowledge, porous
asphalt pavement (PAP) has yet to be used in California. One example in
which PAP would be invaluable would be here in San Francisco. Overdraft
and the diversion of storm runoff has significantly affected the
westside groundwater basin, the aquifer that extends from the sunset to
Daly City. Porous asphalt pavement would reduce flooding potential,
bypass the storm drainage system, and reduce the need for off-site
filtration (PAP is an on-site filter). Check out Porous asphalt here:
http://cfpub.epa.gov/npdes/stormwater/menuofbmps/index.cfm?action=browse&Rbutton=detail&bmp=135&minmeasure=5
This is a draft of the Fair Property Assessment Plan, It still needs
parts to be elaborated, and put into the proper language, so any
additional legal council would be appreciated. General critiques or
suggestions are also encouraged.
Fair Property Assessment Plan
SECTION 1. (a) Upon the next statewide real property valuation, real
properties are to be classified into three distinct real
property-types, with each real property-type adhering to the specific
terms and conditions presented in this amendment.
(b)Real properties classified as the real property-type “Residential”
are to be taxed and valuated in a manner adhering to section 13A of the
California Constitution.
(1)Real properties owned by private citizens for non-commercial use are to be classified as “Residential.”
(2)Real properties owned by private citizens for use in personal
employment are to be classified as “Residential” only so long as the
owner utilizes the real property as their personal residence.
(3)Real properties owned by a “small-business” as defined by the Small
Business Administration (SBA) are to be taxed and valuated as if it
were a real property classified as “Residential.”
(4)Real properties that is used and zoned for producing commercial
agricultural commodities are to be taxed and valuated as if it were a
real property classified as “Residential”
(c)Real properties classified as the real property-type “Commercial”
are to be taxed and valuated in a manner adhering to section 13A of the
California Constitution, with the exception that the ad valorem tax on
real properties classified as “Commercial” is to be on 33.33% of the
“full cash value” of the real property, instead of the value of the
real property when the real property changed ownership, was purchased,
or newly constructed. Starting the subsequent year, ad valorem tax on
commercial real properties is to be on 66.66% of the full cash value of
the real property. Beginning on the third year, ad valorem tax on
commerical real properties is to be on the full cash value of the real
property.
(1)Real properties owned by a party or organization involved in
producing, transporting, or merchandising a commodity, and/or providing
a service, are to be classified as “Commercial.”
(2)Real properties leased to and/or by a party or organization involved
in producing, transporting, or merchandising a commodity, or service
are to be classified as “Commerical”
(3)Real properties that are developed, but not being used to produce revenue, are to be classified as “Commercial.”
(d) Real properties classified as the real property-type “Undeveloped” will be exempt from ad valorem taxation.
(1) Real properties not owned by the state that have not been built
upon, or ready to be built upon, are to be classified as “Undeveloped.”
(e) If a real property contains elements that meet the criteria of more
than one real property-type, it is to be taxed and valuated as separate
real properties proportional to the amount of the real property
dedicated to that real property-type.
SECTION 2. (a) Counties are charged with ensuring that all real
properties within the jurisdiction of the county are to be assessed on
an annual basis, as well as when the real property changes ownership,
is purchased, or newly constructed upon.
(1) Counties are charged with supplying sufficient staff to expedite
the efficient and accurate valuation of all real properties within the
county, as well as ensuring that valuations occur on schedule.
(b)Two percent (2%) of the revenue collected from ad valorem real
property tax within a county is to be allocated to special fund for the
county. This special fund is to be called “special fund Alpha." Special
fund alpha is to be only expended by the county where the revenue was
generated, and only expended for the purposes of hiring, training, and
employing a sufficient number of assessors required for efficient and
accurate valuations of the real properties within the jurisdiction of
the county.
(c)Forty-three point nine five percent (43.95%) of the revenue
collected from ad valorem real property tax within a county is to be
allocated to a special fund for the county. This special fund is called
“special fund Beta." Special fund Beta is to be only expended by the
county where the revenue was generated, and only expended for the
purposes of improving infrastructure, such as roads, bridges, CSU
campuses, UC campuses, CCC campuses, and k-12 public school campuses
within the jurisdiction of the county.
(1) Revenue from special fund beta expended by the county for the
construction or repair of pedestrian walkways, sidewalks, driveways,
parking lots, and roadways, shall be required to utilize porous asphalt
pavement for the construction to reduce storm water runoff. Counties
shall be exempt from utilizing porous asphalt pavement in instances
where porous asphalt pavement is not recommended due to cost,
logistics, environment, and safety.
(d)Forty-four percent (44%) of the revenue collected from ad valorem
real property tax within a county is to be allocated to a special fund
for the county. This special fund is to be called “special fund Gamma."
Special fund Gamma is to be expended only by the county where the
revenue was generated, and expended only for the purposes of improving
education within the jurisdiction of the county through financial aid,
scholarships, and grants for students or improving teaching staff.
(1)Students that are California residents will be given priority for
any financial aid, scholarship, or grant money from Special fund Gamma
over non-residents.
(e)Ten percent (10%) of the revenue collected from ad valorem real
property tax within a county is to be allocated to a special fund for
the county. This special fund is to be called "Special fund Epsilon."
Special fund Epsilon is to be expended only by the county where the
revenue was generated, and expended only for the purposes of improving
health and social services within the county.
(f)Point zero five percent (0.05%) of the revenue collected from ad
valorem real property tax within a county is to be allocated to special
fund Delta.
(g) Counties are required to conduct annual independent performance
audits to ensure that the funds have been expended only on the specific
projects listed.
(h)Failure to comply with any section of this amendment not found
unconstitutional will result in the sanctioning of those accused of not
complying with this amendment. The costs of sanctioning individuals
accused of not complying with this amendment is to be financed by
special fund Delta.
(1) The revenues generated by this amendment shall not be passed
through to consumers from real property owners by way of increased
prices on services or commodities, increased rent, cuts in hourly wages
or benefits of employees, or cuts in salaries or benefits of unionized
workers.
SECTION 3. (a) Once this amendment is approved by a majority of voters
this amendment hereon takes effect instantly. Legislature may not amend
or repeal this amendment by another initiative statue once this
amendment takes effect.
(b) If any section, part, clause, or phrase hereof is for any reason
held to be invalid or unconstitutional, the remaining sections shall
not be affected but will remain in full force and effect.
