Elections: local tax measures.

The bill was reformatted from an official enrolled document layout (with page numbers, formal chapter heading, and signature lines) into a web-based display format that includes site navigation, version history, status timeline, and a digest key showing Vote: MAJORITY, Appropriation: NO, Fiscal Committee: YES, Local Program: YES.

Removed initiative proponents from the group authorized to direct elections officials on whether to include detailed tax rate information or a reference to the county voter guide on the ballot. Only the jurisdiction submitting the measure can now make this choice, meaning initiative proponents lose control over what appears on their own ballot language.

For measures where the abbreviated voter guide reference is used, the statement of reasons for that choice must now be included in the election order. The previous version allowed initiative proponents to place that statement in the full text of the measure itself instead.

Corrected the word-count language in Section 13119(b)(4) from 'the nine words of number of words' to simply 'the number of words,' reflecting that there are now three different phrases of varying lengths rather than a single fixed-length phrase.

Section 9400 was restructured from a standalone applicability provision (defining which bond issues the chapter covers) into the measure information statement requirement for tax measures. The old applicability language was absorbed into Section 9401 directly.

Section 13119(a) removed the phrase 'including a measure authorizing the issuance of bonds or the incurrence of debt' from the general ballot language provision, though bond measures remain covered under other sections of the chapter.

Section 9403 was expanded so that failure to comply with the chapter does not affect the validity of either a bond issue after sale and delivery OR a tax following its initial imposition. Previously it only protected bond issues from invalidation.

The ballot phrase for measures with multiple tax rates or bond authorization was changed from 'See voter guide for measure information statement' to 'See county voter guide for detailed tax rate information,' making the reference more specific to the county guide and emphasizing tax rate detail.

Fiscal committee review changed from 'no' to 'yes' and state-mandated local program changed from 'no' to 'yes,' formally acknowledging that requiring local elections officials to mail measure information statements constitutes a state mandate with associated costs.

Section 13119(b)(4): Changed 'the seven words of the phrase' to 'the nine words of the phrase,' correctly counting the words in 'See county voter guide for detailed tax rate information.' This affects how much of any applicable word limit on the ballot statement is consumed by the directive phrase.

Section 13119(a): Removed a duplicated citation reference, changing 'pursuant to Division 9 (commencing with Section 9000), 9000)' to 'pursuant to Division 9 (commencing with Section 9000).'

Section 9405(b): Removed a redundant word, changing 'the election elections official conducting the election' to 'the elections official conducting the election.'

Legislative Counsel's Digest: Corrected 'voter county voter information guide' to 'county voter information guide,' removing a duplicated word.

The bill's scope expanded from covering only bond issues to covering all local tax measures, including taxes with more than one rate. The chapter heading changed from 'Bond Issues' to 'Local Tax or Bond Measures.'

New Section 9400 requires a 'measure information statement' to be mailed or electronically transmitted with the sample ballot for any tax measure using the shortened ballot language. The statement must include: purpose of the tax, list of all expected tax rates, description of variable rate mechanisms, duration of the tax, and estimated dollar amount over 10 years (or full bond disclosures if bonds are involved).

Section 13119 was amended to allow jurisdictions or initiative proponents submitting a measure with more than one tax rate or authorizing bonds to choose between including full tax details on the ballot or using the phrase 'See voter guide for measure information statement.' If the short phrase is chosen, they must explain the reason in the election order or full text of the measure.

Section 9405 was modified to allow electronic transmission of the measure information statement and to require both legislative body adoption and election official approval for the procedure to apply.

Section 9403 was changed so that failure to comply with the chapter does not affect the validity of a tax following its initial imposition, not just bond issues after sale and delivery. This extends the safe harbor to taxes generally.

New Section 9406 clarifies that estimates or projections in the measure information statement do not restrict or limit the tax actually imposed under the measure.

New definitions added in Section 13119 for 'local governing body' (city, county, city and county, charter city/county, or district including school district) and 'target' (an object designated as the aim for a voter to make a vote selection).

The bill now includes a state mandate reimbursement provision (new Section 9) and the fiscal notes changed from 'State-mandated local program: no' to 'yes' and 'Fiscal committee: no' to 'yes,' indicating the new mailing requirements impose costs on local agencies that may be reimbursable by the state.