SB2428

Report Title:

Real Property Taxation; Public Schools; Constitutional Amendment

 

Description:

Proposes a constitutional amendment to allow the voters residing in a departmental school district, through an initiative sponsored by the county, to increase real property taxes in the voters' departmental school district in order to support and benefit public schools within the departmental school district.

THE SENATE	S.B. NO.	2428
TWENTY-FIRST LEGISLATURE, 2002
STATE OF HAWAII

A BILL FOR AN ACT

 

RELATING TO THE TAXATION OF REAL PROPERTY.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. The purpose of this Act is to propose a constitutional amendment to allow the voters residing in a departmental school district, through an initiative sponsored by the county, to increase real property taxes in the voters' departmental school district in order to support and benefit public schools within the departmental school district.

SECTION 2. Article VIII of the Constitution of the State of Hawaii is amended by adding a new section to be appropriately designated and to read as follows:

"TAXATION OF REAL PROPERTY TO

SUPPORT AND BENEFIT PUBLIC SCHOOLS

Section  . Any provision of law to the contrary notwithstanding, any county may impose a surtax on real property taxes on real property situated within a departmental school district in accordance with this section. The surtax shall be imposed only after approval by the voters of the departmental school district of an initiative on that proposal sponsored by the county. The surtax:

(1) Shall be for not more than two years;

(2) Shall be for a specified amount per each $1,000 of assessed real property value; and

(3) Shall be used solely for the support and benefit of the public schools within the departmental school district.

The counties, by ordinance, may provide for the procedures relating to the county-sponsored initiative for imposing the surtax on real property taxes. For purposes of this section, "departmental school district" means Windward School District, Leeward School District, Central School District, Honolulu School District, Kauai School District, Maui School District, and Hawaii School District, or such school districts as may be established by law.

Moneys raised pursuant to this section shall be transferred to the State and appropriated by the legislature for the support and benefit of public schools in the departmental school district that authorized the increase in real property taxes. Moneys raised pursuant to this section shall not be used by the legislature, the governor, or the superintendent of education to supplant moneys that would otherwise be appropriated by the legislature, allotted by the governor, or allocated by the superintendent of education for the support and benefit of public schools.

Moneys appropriated by the legislature pursuant to this section shall not be subject to the general fund expenditure ceiling established pursuant to article VII, section 9. Moneys raised pursuant to this section shall not be considered general fund revenues of the State for the purposes of determining the State's debt limit pursuant to article VII, section 13.

Moneys raised pursuant to this section shall not be the subject of a tax refund or tax credit in accordance with article VII, section 6. Moneys appropriated pursuant to this section shall not lapse in accordance with article VII, section 11. The use of moneys raised pursuant to this section shall not be limited by article XIII, section 2.

Moneys raised pursuant to this section shall be subject to the prohibitions in article I, section 4, article VII, section 4, and article X, section 1."

SECTION 3. The question to be printed on the ballot shall be as follows:

"Shall the voters residing in a departmental school district, through an initiative sponsored by the county, be allowed to increase real property taxes in the voters' departmental school district in order to support and benefit public schools within the departmental school district?"

SECTION 4. New constitutional material is underscored.

SECTION 5. This amendment shall take effect upon compliance with article XVII, section 3, of the Constitution of the State of Hawaii.

INTRODUCED BY:	_____________________________