Elections: local tax measures.

Stefani’s measure restructures California’s approach to local tax and bond measures by reframing how information is presented to voters and how disclosures are prepared, linking expanded measure information statements with selective references to the county voter information guide. The bill reorganizes the Elections Code’s framework around “Local Tax or Bond Measures,” adds a new requirement for enhanced disclosures, and permits electronic delivery of certain materials consistent with existing opt-out procedures for voter guides.

At the core, the proposal requires a measure information statement for tax measures that have multiple rates or involve bond issuance, detailing the measure’s purpose, how revenue or bond proceeds will be spent, all anticipated tax rates, and the duration of the tax. For bond-enabled measures, MIS must include official estimates of the average annual tax rate to fund the bond over its debt service, the highest tax rate that would apply, and the total debt service if all bonds are issued, with explicit references to the assumptions used. Special rules apply for Mello-Roos districts and charter cities, allowing MIS content to mirror the forms required under those regimes. A new provision clarifies that MIS projections do not restrict the tax.

The ballot wording for multi-rate or bond measures may direct voters to the county voter information guide for certain information, with specific phrases available to be used and a requirement that the election order justify the chosen phrase. Regardless of ballot phrasing, the MIS and related disclosures must be filed with the elections official at least 88 days before the election and may be mailed or electronically transmitted, subject to local adoption and compliance with existing electronic-delivery standards. The bill also expands the information required for bond measures to include the best estimates of the average and highest tax rates, the total debt service, and any applicable policy declarations about non-ad valorem revenues, while defining “tax rate” in terms of per-$100,000 assessed valuation.

Implementation and fiscal considerations accompany the changes: local jurisdictions would incur duties to prepare MISs with expanded content, coordinate with county election offices, and decide whether to rely on the county voter information guide or include additional ballot information. The measure creates a state-mandated local program by increasing voter-disclosure requirements, with reimbursement potential through the state-mandates framework if applicable. Noncompliance does not invalidate a bond issue or tax, and MIS projections are explicitly non-binding on the ultimate tax structure. In practice, the bill emphasizes electronic delivery options for MIS and aligns with existing opt-out mechanisms for voter guides, while raising questions about coordination between MIS content and VIG accessibility, and the administrative burden on a broad set of local governments.