CA SB874

Expands exemptions available for qualified special taxes imposed by school districts to include persons receiving Social Security Disability Insurance (SSDI) benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines.

Maintains existing exemptions for persons 65 years of age or older and persons receiving Supplemental Security Income (SSI) for a disability regardless of age.

Requires that qualified special taxes continue to apply uniformly to all taxpayers or real property within a school district, with only the specified exemptions allowed.

Prohibits qualified special taxes from being imposed on a particular class of property or taxpayers beyond the allowable exemptions.