Elections: local tax measures.

Assembly Member Stefani's local tax measure legislation modifies how California voters receive information about proposed taxes and bonds on their ballots. The bill permits local governments and initiative proponents to direct voters to informational guides rather than including detailed tax rates directly on ballots for measures with multiple rates or bond authorizations.

Under the new provisions, local election officials must mail measure information statements with sample ballots when the simplified ballot language option is chosen. These statements must detail the tax's purpose, expected revenue usage, applicable tax rates, duration, and projected annual collections over a 10-year period. For bond measures secured by property taxes, the statements must include estimated tax rates, timing of rate changes, and total debt service costs.

The bill allows electronic transmission of tax rate information to voters who have opted to receive election materials digitally, aligning with existing procedures for county voter guides and polling place notices. Local governments using this option must follow established protocols for electronic distribution while maintaining accessibility. The legislation includes provisions for state reimbursement of any mandated local costs, as determined by the Commission on State Mandates.