Resources and Issues
State and National Information
Statewide issues and policies that impact local revenue challenges and opportunities
GOOD NEWS: CALIFORNIA SUPREME COURT CASE THAT COULD IMPACT VOTER THRESHOLD NEEDED WITH VOTER-INITIATED TAXES – August, 2017
In June, 2018, San Francisco became the first local community to test the California Supreme Court opinion that local revenue measures put on the ballot by voter-initiatives were different from those put on the ballot by elected officials, and that the same constraints on revenue measures did not apply. Many concluded that meant local revenue measures placed on the ballot through signatures would need only a majority vote, rather than 2/3. THIS IS A GAME-CHANGER for local communities and advocates proposing important revenue streams for needed services. San Francisco’s Department of Elections certified as wins two revenue measures (one for child care and the other for teacher salaries) that received 50.3% and 60% respectively. San Francisco is prepared to defend any potential lawsuit.
- LA Times article on case
- Ballotpedia information on case
- Copy of court opinion filed August 28, 2017
- San Francisco City Attorney’s interpretation of the opinion
GOOD NEWS/BAD NEWS: SODA INDUSTRY TAKES CALIFORNIA HOSTAGE AND LEGISLATURE BANS SODA TAXES – IN EXCHANGE FOR TAXPAYER BALLOT MEASURE THAT WOULD REQUIRE A 2/3 VOTE FOR ALL LOCAL TAXES BEING REMOVED FROM THE BALLOT.
- Article on “the deal”
- Taxpayer Protection Act 2018 – the measure filed by taxpayer associations undoing Supreme Court decision
IN THE FUTURE: STATEWIDE BALLOT MEASURE TO CLOSE PROP 13 LOOPHOLE AND FUND SCHOOLS AND LOCAL SERVICES
California revenue and tax information
California’s laws are complicated and fully understanding all aspects of local revenue takes time. Sometimes it’s just best to rely on financial and legal experts. Funding the Next Generation will help you with that. Meanwhile, we recommend the following as the best sources of information:
- California Budget and Policy Center
- California City Finance – run by one of California’s leading fiscal gurus, filled with information on everything from revenue, to ballot results, to budget processes
- Institute for Local Government – information on all aspects of local governance, including revenue
- Ballotpedia – lots of details about every measure passed, plus relevant laws related to ballot measures, and much more.
National Perspective
- FIRST NATIONAL WEBINAR ON DEVELOPING LOCAL DEDICATED REVENUE STREAMS, sponsored by Funding the Next Generation, Forum for Youth Investment, NAEYC, and National AfterSchool Association. Featuring Margaret Brodkin and Elizabeth Gaines
- Brookings Institution report on local communities investing in children, featuring dedicated funding streams
- OVERVIEW – Children’s Funding Project – link to website for national perspective
- Funding Brighter Futures: How Local Governments are Embracing Children’s Funding, Feb. 2017 – by Children’s Funding Project, Director Elizabeth Gaines
- Governing Magazine article on children’s funds
Dedicated funding streams around the country beyond California
- The Billion-Dollar Bet On a Community’s Future: How the Children’s Trust persuaded the 2.4 million residents of Florida’s largest county to tax themselves during an economic downturn
- Creating Dedicated Funding Streams, The Finance Project
- Seattle Families and Education Levy: 7 Year Summary
- Maryland Opportunity Compact (variation on social benefit bond)
- Ohio local tax measure for youth mental health services, 2014
