HomeMy WebLinkAbout2004-10-05; City Council; 17823; Propositions 1A & 65 presentationm Lo
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CITY OF CARLSBAD - AGENDA BILL
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TITLE: -
PRESENTATION ON PROPOSITIONS 1A AND 65 FOR
COUNCIL CONSIDERATION
DEPT. HD.
CITY ATTY.
CITY MGRW
RECOMMENDED ACTION:
Receive presentation and approve staff recommendation for a City Council position of
SUPPORT for both Proposition 1A and 65 in the November 2004 election.
BACKGROUND AND HISTORY:
For over a decade, in both good fiscal times and bad, the state legislature has taken local
tax dollars to pay for state responsibilities. This loss of Local Government revenue to the
state amounts to more than $40 billion over the past 12 years statewide, of which, the City
of Carlsbad has lost approximately $30 million. These lost revenues would have helped
fund additional City services such as libraries, parks, fire and police protection, and
recreation programs.
In addition to the loss of revenue to the state, Local Governments have been forced to deal
with a myriad of unfunded mandates, which in instances such as Stormwater Protection can
be an annual multi-million dollar burden on the local jurisdiction. These mandates only
complicate the financial mire that many local agencies find themselves in, again as a result
of state action.
The instability felt by Local Governments over the past decade has been compounded by
repeated attempts at the State level to restructure the fiscal relationship between State and
Local Governments. These attempts, while predominately unsuccessful, helped create an
air of uncertainty at the local level, which has made fiscal planning quite tumultuous.
In order to provide a more stable fiscal environment, to limit the impacts of unfunded
mandates, and to curtail the shifting of Local Government revenue to the State, the League
of California Cities (League), the California State Association of Counties (CSAC), and the
California Redevelopment Association (RDA) joined together to place a Proposition before
the voters in the November 2004 election. The objectives of this effort were multi-faceted,
with protecting and stabilizing local government revenue at its core. The partnership
between the League, CSAC, and RDA was successful, and they were able to qualify the
Local Taxpayers and Public Safety Protection Act, known as Proposition 65, for the
November 2004 ballot.
Upon qualifying Proposition 65, several things occurred, the most significant of which was
the Governor’s request to forge a compromise measure. This compromise was designed to
provide many of the protections contained in Proposition 65 for local governments, but
establishes forgiveness for prior State takeaways, and allows some flexibility for future shifts
by the State of local revenues in times of emergencies. As part of the compromise, the
Governor pledged to offer his support for the passage of the measure, which the League
deemed critical to its ultimate success.
The compromise was approved by the Legislature and is scheduled for the November
Ballot, under the name of Proposition IA. As part of the final compromise the League
PAGE 2 OF AGENDA BILL NO. 17,823
agreed to withdraw their support of Proposition 65.
Below are the main points of both Proposition 1A and Proposition 65. While the League
has withdrawn their support of Proposition 65, city staff believes that due to the revenue
protections contained in both Propositions, it remains in the city’s best interests to
SUPPORT BOTH Propositions 1 A and 65.
Proposition 1A
This measure amends the State Constitution to significantly reduce the state’s authority
over major local government revenue sources. Under Proposition IA, the state could not:
Reduce Local Sales Tax Rates or Alter the Method of Allocafion.
o For example, the state could not reduce a city’s uniform or optional sales tax
rate, or enact laws that shift sales taxes from a city to the county in which it is
located.
Shift Property Taxes From Local Governments to Schools or Community
Colleges.
Proposition 1A generally prohibits the state from shifting to schools or
community colleges any share of property tax revenues allocated to local
governments for any fiscal year under the laws in effect as of
November 3,2004
o Proposition 1A prohibits the state from reducing the property tax revenues
provided to cities and counties as replacement for the local sales tax revenues
redirected to the state and pledged to pay debt service on state deficit-related
bonds approved by voters in March 2004
Decrease VLF Revenues Without Providing Replacement Funding.
o If the state reduces the VLF rate below its current level, the measure requires
the state to provide local governments with equal replacement revenues.
Proposition 1A provides that beginning in 2008-09, the state may shift to schools and
community colleges a limited amount of local government property tax revenues if:
The Governor proclaims that the shift is needed due to a severe state financial
hardship A separate urgency bill must be passed by a 2/3 vote of Legislature
The Legislature must pass a law to fully repay the loan with interest within 3 fiscal
years New loans are prohibited until prior loans have been repaid
No more than two loans may occur during any ten-year period
The loan amount is capped at 8% of local government property tax amount
(equivalent of approximately $1.3 billion in today’s property tax dollars)
The financial protections outlined in Proposition 1A do not extend to Redevelopment
Agencies, which is a significant difference between Proposition 1A and Proposition 65.
PAGE 3 OF AGENDA BILL NO. 17,823
State Mandates
Proposition 1A amends the State Constitution to require the state to suspend certain state
laws creating mandates in any year that the state does not fully reimburse local
governments for their costs to comply with the mandates. Specifically, beginning
July 1, 2005, the measure requires the state to either fully fund each mandate affecting
cities, counties, and special districts or suspend the mandate’s requirements for the fiscal
year. This provision does not apply to mandates relating to employee rights.
Proposition 65
Proposition 65 on the November 2004 ballot contains similar provisions as Proposition IA,
however, there are some significant differences between the two, which are outlined in
Attachment 1.
Effect on 2004-05 State Budget.
Proposition 65’s restrictions apply to state actions taken over the last year, and thus would
prevent a major component of the 2004-05 budget plan (a $1.3 billion property tax shift in
2004-05 and again in 2005-06) from taking effect unless approved by the state’s voters at
the subsequent statewide election.
Effect on Future State Budgets.
Proposition 65 allows the state to modify major local tax revenues for the fiscal benefit of
the state, but only with the approval of the state’s voters.
Effect on Revenue Allocation.
Proposition 65 generally requires state voter approval before the state can reduce any
individual local government’s revenues from the property tax, uniform local sales tax, or
vehicle license fee (VLF).
Local Governments Affected.
Proposition 65’s restrictions apply to cities, counties, special districts, and redevelopment
agencies.
Mandates
Proposition 65 authorizes local governments, schools, and community college districts to
decide whether or not to comply with a state requirement if the state does not fully
reimburse local costs.
Recommendation and Options:
The City Council has several options available to them in this matter. The Council could:
1. Support eithedboth Propositions 1A and 65
2. Take a No Position on eitherlboth Propositions 1A and 65
3. Oppose eithedboth Propositions ?A and 65
Based on the City Council’s adopted Legislative Platform (see Attachment 2, Section 2.B),
and the financial implications of both Propositions, staff recommends that the Carlsbad City
Council adopt a position of Support for Proposition 1A and Proposition 65.
FISCAL IMPACT:
Significant Fiscal Impact. Given the number and magnitude of past state actions affecting
PAGE 4 OF AGENDA BILL NO.
local taxes, both Propositions' restrictions on state authority to enact such measures in the
future would have potentially major fiscal impacts on local governments. If approved, either
of these Propositions would result in local government revenues being more stable and
probably higher than otherwise would be the case. The magnitude of increased local
revenues is unknown at this time and would vary depending on future actions by the state.
Environmental Impact:
None
17,823
EXHIBITS:
1. Proposed Local Government Agreement Compromise, prepared by the League of
California Cities, dated July 27, 2004
2. City of Carlsbad Legislative Platform, Page 2, Section 2, which outlines the City's
position on Local Government Finance.
3. Fact sheet on Proposition 1A
4. Resolution of Support for Propositions 1A and 65 (Resolution 2004-320.)
DEPARTMENT CONTACT: Joe Garuba, (760) 434-2893, e-mail: jgaru@ci.carlsbad.ca.us
Exhibit 1
VLF Rate
7/27/2004
Currently at 2%
PROPOSED LOCAL GOVERNMENT AGREEMENT COMPROMISE
Backfill if VLF
Reduced
Increases in VLF
Rate
VLF Gap Loan
Repayment
Current Law Prop 65 Agreement
None
Set at 2% in statute.
Can only be used for
city or county
purposes.
Statutorily required
in 2006-07.
Agencies
Protected
Reallocation
Among Local
Agencies
Suspension
Trigger
Suspension
Vote Needed
Suspension
Limits
P
None. Legislature
may reallocate at will
to ERAF and among
agencies.
Legislature can
reallocate by simple
majority vote,
including to ERAF or
other state fund.
None. May take
permanently at will.
Simple majority to
take permanently-
no repayment.
None. May take
permanently at will.
~~ VLF
Currently at 2%
Backfill provided if
rate reduced.
No change from
current law.
Statutorily required
in 2006-07 unless
voters change.
OPERTY TAX
Cities, counties,
special districts
and RDAs
With voter
approval.
None
Voter approval
None.
Reduced to 0.65% statutorily
and property tax backfill
provided between 0.65% and
2%
Backfill provided if rate reduced
below 0.65%
Capped at 2% statutorily.
Constitutionally guarantees
0.65% for cities and counties.
Statutorily required in 2006-07.
No future property tax
loanlsuspension if unpaid.
City, county, special district. No
further protections for RDA
beyond existing provisions of
Art. 16, Sec. 16 of state
cons ti tu tion.
Local share (non-schoollERAF)
may be reallocated by 213 vote
to other local govts. In a county.
Legislature may not reallocate
to increase school or ERAF
share. Reallocation of property
tax may not be done to support
state-mandated programs.
Beginning in 2008-09, if
Governor proclaims “significant
state fiscal hardship.”
2l3rds vote - separate bill
providing for repayment.
--No more than 2 times in 10
years.
--No loan until VLF Gap loan
and previous suspension loan
paid.
--Cap of 8% of local share of
property taxes ($1.3 billion
today).
1
7/27/2004
Repayment No provision for None.
terms repayment.
Legislature must pass a statute
to fully repay loan with interest
(as provided by law) within three I fiscal years.
SALES TAX
None.
~ None. Legislature
may reduce rate or
change method of
distribution. Prop. 57
triple flip Xi cent
sales tax not
protected.
Legislature may approve a
statutory framework for voluntary
exchanges of property tax and
sales tax.
Yes, unless voters
change.
Protects the rate and method of
distribution of the local Bradley-
Burns sales tax and
Transactions and Use Tax.
Guarantees payment of property
tax backfill for Prop. 57 sales tax
% cent suspension. Also
guarantees return of 1/4 cent
Bradley Burns sales tax when
Prop 57 bonds retired,
None.
Protection
Real locat ion I May be allowed. 1 If voters approve.
Law unclear. I I MANDATES
Suspended at Scope-
Consequence of
Nonpayment N Statute imposing mandate is
suspended if no state funding
except for specified employee
rights and benefits. Applies only
to city, county, special district
mandates.
Clarifies mandate definition to
include cost shifts from the state
to locals.
discretion of local
agency
Mandate
Definition
State may shift
costs to local
governments
without triggering
reimbursement
requirement.
VOLUNTARY PROPERTYISALES TAX E CHANGES
2
Exhibit 2
City of Carlsbad
Legislative Platform
space, and recreation programs.
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(9) Support legislation that either requires citizen initiatives to comply with CEQA
before placing the initiative on the ballot or exempting from this requirement a
City Council initiated ballot measure dealing with the same subject matter on the
same ballot.
(r) Support legislation that restores the "Majority of the Quorum" decision-making in
G.C. Section 36936.
Local Government Finance:
Support measures that implement basic structural changes in state government
that result in state budget expenditures being brought into balance with state
revenues.
Support measures which safeguard existing revenue sources from preemption
by the State or County.
Support measures which would provide fiscal independence to cities.
Support legislation that makes funds to support public facilities (Le. facilities,
open space) more available to local municipalities.
Support measures which relieve taxpayers of the burden of paying for services
which could be charged directly to the service user, and which simplify the
process of establishing such fees.
Support legislation that would provide greater accountability on the part of
counties for the distribution of funds back to municipalities, including, but not
limited to, fines and forfeitures.
Support measures to reinstate flexibility in the administration of Article XIII-B
(The Gann Initiative).
Oppose any change in revenue allocations which would negatively (current or
future) affect local government, including the redistribution of sales tax, property
tax, transient occupancy tax and vehicle in-lieu fees.
OOppose any measure that shifts revenue from any unit of local government to
other agencies.
Oppose any measure that would make cities more dependent on the State for
financial stability and policy direction.
Support legislation to eliminate or repeal unfunded state and federal mandates
and oppose measures that would impose those mandates for which there is no
guarantee of local reimbursement or offsetting benefits, or would shift the cost of
government services to cities.
Oppose any measure that restricts or limits a public entity's ability to use tax-
exempt debt for the purchase or construction of public purpose improvements.
Oppose legislation that shifts State/County criminal justice costs to cities.
2 09/2 1 /2004
Exhibit 3
Proposition 1 A: Protection of Local Government Revenues
Proposition 1A is a constitutional amendment on the November 2004 statewide ballot that will end
the practice of the state taking funds originally committed to local government to pay for state
purposes.
BackQround: Over the past dozen years, in both good economic times and bad, the state
Legislature has shifted more than $40 billion in property taxes to the state from cities, counties,
special districts and redevelopment agencies, in order to help pay for state responsibilities. The
state has also loaned itself local money over the objections of local governments, leaving local communities struggling to fund all their services, including fire protection, paramedic response,
law enforcement, healthcare, parks and libraries.
Proposition 1A: Prop 1A was placed on the ballot by the Legislature in August, as part of the
budget package negotiated by Governor Arnold Schwarzenegger, legislators from both parties,
local governments, public safety officials, healthcare advocates, taxpayers and community
leaders. It will amend the state constitution to stop such shifts but will allow the state to borrow
local funds during times of state fiscal crisis - but only if prior loans have been repaid, and only twice within a ten year period.
What Proposition 1A Does:
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Restricts the State Leqislature’s abilitv to take this local aovernment funding, including local government share of existing sales taxes, property taxes and VLF revenues.
Protects this funding for local services like fire and paramedic response, law enforcement, emergency and trauma care, parks, roads, libraries, transportation and more.
Requires the State to provide funding for any program or service the State forces local governments to provide. If the State fails to provide funding, Legislature must repeal these
state-mandates.
Provides flexibilitv in a state budaet ernerqencv. Prop 1A allows the State to borrow this local
government revenue if funds are needed in fiscal emergency to support schools or other
state programs.
What Proposition 1A DOES NOT Do:
Does not raise taxes. Prop 1A helps ensure local governments don’t have to raise taxes or fees in the future to make up for revenue taken by the State Legislature.
Does not reduce funding for schools or any other state programs or services.
Does not increase funding to local governments.
Does not prevent the state from borrowing local funds in times of fiscal emergency, or shut
the door to future reforms of the state-local fiscal relationship.
For additional information, including “pro” and “con. ballot arguments and lists of supporters and
opponents, please visit the State Secretary of State’s website at www.ss.ca.~ov. That website provides the following contact information for the “pro” and “con” sides:
Proponents : Opponents:
Yes on 1A Californians to Protect Local Taxpayers and Public Safety
1121 L Street, Suite 803
Sacramento, CA 95814
(800) 827.9086 info@vesonDroDl axom; www.yesonprop1 a.com
Carol Migden, Chairwoman
State Board of Equalization
601 Van Ness Ave., #E341 1
San Francisco, CA 94102
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RESOLUTION NO. 2004-320
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CARLSBAD, CALIFORNIA, EXPRESSING SUPPORT FOR
PROPOSITION 65, WHICH PROTECTS LOCAL REVENUE, IN
THE NOVEMBER 2,2004 ELECTION
WHEREAS, The City of Carlsbad has had more than $30 million dollars of revenue
redirected by the State of California over the past 10 years, and
WHEREAS, The City of Carlsbad is in favor of stabilizing revenue for more accurate
budget projections, and
WHEREAS, The Legislature of the State of California has repeatedly shown that they
will take money designated to local government to cover their own shortfalls, and
WHEREAS, the probability of this occurring in the future is significant, and
WHEREAS, the results of such losses cause impacts to local services, and
WHEREAS, Proposition 65 provides extensive fiscal protections for local Governments,
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad,
California, as follows:
1. That the above recitations are true and correct.
2. That the City Council of the City of Carlsbad hereby expresses support for the
passage of Proposition 65 on the November 2,2004 ballot.
PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City
of Carlsbad on the 5th day of October , 2004, by the following vote:
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AYES: Council Members Lewis, Kulchin and Hall
NOES: Council Members Finnila and Packard
ABSENT: None
ATTEST:
(/ LO? M. WOOb, City Clerk
(SE L)
PC RES0 NO. -2-
PROPOSITION 1A &PROPOSITION 65
PURPOSE•Stabilize and Protect Local Government Revenue •$30 million in Local Revenue lost to State over past decade•Provide financial consistency from year to year•Reduce uncertainty caused by State Action
BACKGROUND
PROPOSITION 65•Local Government effort to stop State “raids” on local revenue•Locks in current funding formula•Voter approval required to change formula
PROPOSITION 1A•Represents compromise measure with Governor & Legislature•Proposition 1A very similar to 65•Difference is it allows for potential funding shifts at State level•Does not impact 2004 and 2005 Budgets
COMPARISONS
VEHICLE LICENSE FEEBackfill provided if rate reduced below 0.65%Backfill provided if rate reduced.None.Backfill if VLF ReducedReduced to 0.65% and property tax backfill provided between 0.65% and 2%Currently at 2%Currently at 2%VLF RateCurrent LawProp. 65Prop. 1A
PROPERTY TAXCity, county, special district. No further protections for RDA.Cities, counties, special districts and RDAs.None. Legislature may reallocate at will ERAF.Agencies ProtectedCurrent LawProp. 65Prop. 1A
PROPERTY TAXcont.--No more than 2 times in 10 years.--No loan until VLF Gap loan and previous suspension loan paid.--Cap of 8% of local share of property taxes ($1.3 billion today).None.None. Suspension Limits2/3 vote-separate bill providing for repayment.Voter approval.Simple majority to take permanently-no repayment.Suspension Vote NeededBeginning in 2008-09, if Governor proclaims “significant state fiscal hardship.”None.None. May take permanently at will.Suspension TriggerCurrent LawProp. 65Prop. 1A
SALES TAXProtects the rate and method of distribution of the local sales tax and Transactions and Use Tax. Also guarantees return of ¼ cent Bradley-Burns sales tax when Prop. 57 bonds retire.Yes, unless voters change.None. Legislature may reduce rate or change method of distribution. Prop. 57 triple flip ¼ cent sales tax not protected.ProtectionCurrent LawProp. 65Prop. 1A
MANDATESCurrent LawProp. 65Prop. 1AClarifies mandate definition form the State to locals.State may shift costs to local governments without triggering reimbursement requirements.None.Mandate DefinitionStatute imposing mandate is suspended if no State funding except for specified employee rights and benefits.Suspended at discretion of local agency.None.Scope –Consequence of Nonpayment
WHAT HAPPENS IF PROPOSITION 1A & 65 FAIL?
RECOMENDATION•Support both Proposition 1A & Proposition 65
Questions ???