With one exception, this section offers voters nothing new. Other than a change from three-fifths to four-fifths, the remainder of the section simply paraphrases votersâ rights described in the California State Constitution. Further, the four-fifths requirement appears to be of questionable value.
Analysis
The entire section is presented below.
âAny tax increase passed by the Board of Supervisors must be approved by a 4/5’s vote of the Board of Supervisors and be placed on the ballot at the next available statewide general election, following the timelines in the Elections Code, for approval by qualified voters. Additionally, the Board of Supervisors, when acting as the governing body of a Board-governed Special District, the San Bernardino County Fire Protection District, or the San Bernardino County Flood Control District must approve any tax increase by a 4/5’s vote and place the tax increase on the ballot at the next available statewide general election, under the timelines in the Elections Code, for approval by qualified voters. If a tax is proposed by property owners this section does not apply.â
Under California law the Board of Supervisorsâ ââŠmay not impose new taxes without a vote of the people.â In fact, âA county can only impose those taxes, assessments, and fees which the Legislature or the Constitution allow the county to impose and which are approved by either a simple or two-thirds majority of local voters.â[2] In short – voters approve new or increased taxes. County supervisors simply approve when a tax increase is presented to the voters.
Setting aside the âfour-fifthsâ phrase, readers must understand Section 207 offers nothing new to voters. It simply reiterates Article XII C § 2 and 3 of the California state constitution.
Sec. 2 (b) No local government may impose, extend, or increase any general tax unless and until that tax is submitted to the electorate and approved by a majority vote.
Sec. 2 (d) No local government may impose, extend, or increase any special tax unless and until that tax is submitted to the electorate and approved by a two-thirds vote.
The four-fifths requirement is new. Currently a three-fifths majority vote by the board is required to place a tax increase proposal before the voters. We agree the increase is a benefit to the voters. However, in effect the benefit is marginal at best and more likely is entirely cynical.
The Board of Supervisorsâ actions associated with the 2018 expansion of Fire Protection Service Zone Five (FP-5) show the questionable value of the four-fifths requirement. In 2018, the Board of Supervisorsâ voted three to two to expand FP5 to cover all unincorporated (and some incorporated) areas of the county. A consequence of that expansion was that unincorporated residents were saddled with an additional special tax. The special tax increase was never presented to the voters as required by Article XII C.3 of the Constitution.
Despite County Counselâs assertions,[3] a four-fifths vote requirement would not have precluded the expansion of FP. As a service zone expansion, the boardâs action was legally distinct from a tax proposal governed by Article XII C § 2 and 3. Even if Section 207 was in the county charter in 2018, the board passed the expansion by a 3 to 2 vote. The 4/5âs clause would have provided no benefit and unincorporated tax-payers would still be disenfranchised.
[2] California State Association of Counties, âCounty Structure & Powersâ, Accessed 8/1/2022
[3] San Bernardino County, âConsolidated Agenda for the San Bernardino County Board of Supervisors Regular Meetingâ, Time Stamp 45:50 to 46:22, Accessed 8/1/2022