School districts: special taxes: uniformity requirement: unimproved property.

Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines "qualified special taxes" as taxes that apply uniformly to all taxpayers or all real property within a school district and may include taxes that provide for an exemption from those taxes for specified persons. This bill would provide an exception to the requirement that the qualified taxes apply uniformly by authorizing unimproved property to be taxed at a lower rate than improved property. This bill would incorporate additional changes to Section 50079 of the Government Code proposed by AB 2458 to be operative only if this bill and AB 2458 are enacted and this bill is enacted last.