Local ballot measures, California

School bond and tax votes

See also: School bond elections in California

California school bond elections are local ballot measures that ask voters to decide on whether the school district that is sponsoring the measure should be allowed to issue bonds, and incur the additional indebtedness that bonds bring with them. All public school district in California are entitled to bond issues on the local ballot. California also has a statewide school building program known as the School Facilities Grant Program which is supported by statewide bond measures such as Proposition 1D in 2006. Statewide bond measures require a simple majority to pass. Local school districts can also issue school construction bonds and levy property taxes to pay for them, as long as the voters in the district approve.

Parcel tax elections

See also: Parcel tax elections in California

Parcel tax elections are held when a taxing district in California wants to raise revenues through imposing an additional tax called a parcel tax. The taxes are a form of property tax, which must be paid by the owners of parcels of real estate. However, unlike standard property taxes, which are based on the value of the property, a parcel tax is an assessment based on the characteristics of the parcel. School districts have created assessments that range from flat amounts per parcel to assessments based on parcel lot square footage or building square foot. Some school districts have assessed residential parcels using one method and non-residential using another method.

City ballot litigation

See also: California city ballot litigation

• Howard Jarvis Taxpayers Association v. Bowen
• Independent Energy Producers Association v. McPherson
• People v. Kelly
• Perry v. Schwarzenegger
• Jensen v. California Franchise Tax Board