SB 958: Davis Joint Unified School District: special taxes: exemptions: teachers and district employees.

Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes as taxes that apply uniformly to all taxpayers or all real property within a school district and may include taxes that provide for an exemption from those taxes for persons who are 65 years of age or older, for persons receiving Supplemental Security Income for a disability, or for persons receiving Social Security Disability Insurance benefits, as specified.

This bill would provide that a qualified special tax imposed by the Davis Joint Unified School District in accordance with the above-described authorization may also provide an exemption for teachers and other employees of the school district for their principal place of residence located within the jurisdictional boundaries of the school district. The bill would make this authorization inoperative on January 1, 2021, but would provide that an exemption granted pursuant to this authorization remains in effect for the duration of the period for which the tax is imposed.

This bill would make legislative findings and declarations as to the necessity of a special statute for the Davis Joint Unified School District.