CA ACA18

Allows cities, counties, or special districts to impose, extend, or increase a parcel tax for fire protection or police protection services with approval by a majority of voters instead of the usual two-thirds requirement.

Defines "parcel tax" as a special tax imposed on real property at a rate determined without regard to the property's value.

Makes conforming changes to Article XIII C Section 2 and Article XIII D Section 3 to reflect the new majority-vote threshold for parcel taxes used for fire or police protection.

Maintains the two-thirds voter approval requirement for all other special taxes imposed by local governments.

Requires constitutional amendment approval by two-thirds of both legislative houses and ratification by voters.