Elections: local tax measures.

Assembly Member Stefani's local tax measure legislation modifies how California jurisdictions present tax and bond information to voters, establishing new options for ballot content and voter communications. The bill permits local governments and initiative proponents to direct voters to county information guides for detailed tax rate data rather than including it on ballots, provided they mail or electronically transmit comprehensive measure information statements to voters.

These required statements must detail the tax purpose, applicable rates, duration, and revenue usage. For measures with multiple tax rates or bond authorizations, the statements must explain rate variations and include financial projections. Local officials must file these documents at least 88 days before elections. The bill also authorizes electronic transmission of tax rate statements under existing procedures that allow voters to opt out of receiving printed election materials.

The measure maintains existing protections by specifying that non-compliance with information requirements does not invalidate approved bonds after sale or taxes after initial implementation. For jurisdictions choosing to implement electronic transmission, the changes require approval from both the legislative body and elections officials. The Commission on State Mandates will determine whether the new requirements constitute reimbursable state-mandated costs for local agencies.