CA AB1891

Authorizes school districts to impose qualified special taxes that apply uniformly to all taxpayers or real property within the district, subject to constitutional and statutory provisions.

Permits school districts to grant exemptions from special taxes to persons age 65 or older, persons receiving Supplemental Security Income for a disability, and persons receiving Social Security Disability Insurance benefits with yearly income not exceeding 250 percent of the 2012 federal poverty guidelines.

Requires any granted exemption to remain in effect until the taxpayer becomes ineligible for the exemption.

Allows a new exemption to be granted in the same manner if a taxpayer becomes ineligible for a previously granted exemption for any reason.