CA SCA22

Lowers voter approval threshold for school district parcel taxes from two-thirds to 55% of voters, if specific conditions are met.

Requires parcel tax propositions to include accountability measures: listing specific purposes and programs, restricting use of proceeds, conducting annual independent financial audits, and establishing a citizens' oversight committee.

Mandates exemptions from parcel taxes for parcels that are the principal residence of persons 65 years or older, or persons receiving Supplemental Security Income for a disability.

Requires approval by a majority vote of the school district's governing board before the parcel tax proposition can be submitted to voters.

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