CA AB2954

Allows school districts to impose qualified special taxes on unimproved property at a lower rate than improved property, creating an exception to the uniformity requirement.

Maintains existing exemptions from qualified special taxes for persons age 65 or older, persons receiving Supplemental Security Income for disability regardless of age, and persons receiving Social Security Disability Insurance with yearly income not exceeding 250 percent of 2012 federal poverty guidelines.

Requires school districts that provide tax exemptions and contract with counties for tax collection to annually provide county tax collectors with exemption information, including website hyperlinks and phone numbers for exemption assistance.

Requires county tax collectors to post a "Parcel Tax Exemptions" hyperlink on their website homepage directing to exemption information provided by school districts.

Became operative January 1, 2020, and incorporates coordination provisions with Assembly Bill 2458 regarding amendments to Government Code Section 50079.