CA AB1860

Authorizes local governments to impose, extend, or increase sales and use taxes or parcel taxes for homeless housing and services with approval by a simple majority of voters, instead of the traditional two-thirds voter requirement.

Requires the governing board to approve the tax ordinance or resolution by a two-thirds vote and includes enhanced accountability measures such as annual independent financial and performance audits, public posting of audit results, and a citizens' oversight committee.

Allows districts to impose transactions and use taxes for homeless housing and services that exceed the existing 2% combined rate limit established in the Transactions and Use Tax Law if approved by voters under these provisions.

Defines "homeless housing and services" to include interim housing, emergency shelters, transitional housing, rapid rehousing, bridge housing, and services such as outreach, rental subsidies, job training, mental health treatment, and substance abuse treatment.

Becomes operative only upon voter approval of a companion Assembly Constitutional Amendment in the 2019-20 Regular Session.