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This study presents an analysis of 307 California library ballot measures over a span of 30 years. It explores factors like funding purpose, vote requirement, and tax type, and compares California's approval rates to the national average. The study also highlights the impact of the supermajority requirement and suggests the need for future data collection.
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Thirty YearsofCalifornia Library Ballot Measures Presented by Richard B. HallLibrary Consultant Assistance from Donna Corbeil Director, Berkeley Public Library
Preface • 1996 Dr. Bruce Cain Study • Results of 2009 Survey • Full Study on CSL Website @ http://www.library.ca.gov/lds/lds.html • Downloadable Excel Spreadsheet • Future Updates?
CA Ballot Measure Environment • Survey includes Special & General Taxes • General Taxes = Simple Majority • May Fund Any Service • Special Taxes = Supermajority • May Fund ONLY Specific Service
Overview • 307 Ballot Measures in 30 Years • In 95 of 181 Library Jurisdictions • CA: 54% of all Measures Passed • Compares poorly to 80% National Rate • CA: AVG “Yes” Vote of 62% • Same as National AVG • Why? – Supermajority Requirement
7 Data Elements Collected • Name of Library Jurisdiction • Election Date • Local Agency Authorizing Election • Funding Purpose • Type of Tax • Vote Requirement • Election Outcome
Where were they Held? 50% in 17 Library Jurisdictions
Sorted by Local Agency • Over 150 Local Agencies
Sorted by Election Outcome • California: 53.7% Passed • 80% Passed Nationally
Sorted by “Yes” Vote Percentage • Average 62.1% (Same as National) • Range from 29% to 93%
Sorted by Election Date • 30 Years: From 2009 back to 1980
Sorted by Funding Purpose • Facilities, Operations, & Both Together
Most Measures for Operations • Facilities had Highest Approval Rate • Facilities & Operations Lowest Approval Rate
Sorted by Vote Requirement • 72% of All Measures required a Supermajority
Supermajority vs Simple Majority • 45% of Supermajority Measures Passed • 77% of Simple Majority Measures Passed
9 Types of Taxes • Benefit Assessment • Business License Tax • Excise Tax • General Obligation Bond • Parcel Tax • Sales Tax • Special Tax • Transient Occupancy Tax • Utility User Tax
Parcel Tax • A parcel tax is generally one form of special tax that is applied uniformly on a per-parcel basis and not on an ad-valorem basis (in proportion to property value) like property taxes. It is established at a flat rate for each parcel type, e.g. residential or commercial, regardless of size or value of the property, or it may be levied according to some other formula such as acreage of the lot or number of bedrooms.
Sales Tax • Also known as a transaction and use tax, a sales tax is generally applied to the sale of goods and services usually as a percent of the cost of the transaction. The percentage is often described in terms of cents, i.e., a ½ cent sales tax (on every dollar expended).
General Obligation Bond • A general obligation (G.O.) bond is a debt financing instrument which is used to fund large capital facilities projects. In California, G.O. bonds must be approved by a ballot measure and are for a specific purpose such as to construct a new public library building. The issuance of G.O. bonds are backed by the “full faith and credit” of the funding agency.
Special Tax • Generically, a special tax is levied for a specific purpose such as providing library services only. Special taxes “may be applied on a uniform basis to real property or on the basis of benefit, cost of providing services or other reasonable basis (Government code section 53717.3).”5 The use of the income from special taxes is limited to the specific program for which the tax is levied, and the proceeds must be placed in a separate account from the general fund.
Utility Users Tax • A utility users tax is an excise tax levied on utility customers. In California, “Cities are empowered to levy taxes upon the use of utilities (such as electricity, gas, telephone, and cable television) . . . .” 6
Most Commonly Use Type of Tax • Parcel Tax is Most Common @ 30%
Success Rate by Type of Tax • Utility Users Tax has Highest Approval Rate • Not Statistically Significant
Conclusion • The Supermajority Requirement • 45% Approval Rate for Special Taxes • 77% Approval Rate for General Taxes • Remarkable Consistency w/ Cain Study • More In-depth Data & Analysis • CA Library Referenda Campaigns • Compares CA to National Data • Future Data Collection?