Sample California K-12 School District Bond Election Roadmap
*This is a guidance only. School districts should consult legal counsel.
| Step / Topic | Governing Authority | High-Level Requirement | Guidance for School Districts |
|---|---|---|---|
| 1. Identify the Purpose of the Bond | Education Code §15100 and California Constitution Article XIII A | Bond proceeds may be used for eligible capital purposes such as purchasing land, constructing or improving school facilities, permanent improvements, and certain permanent equipment. Bond funds may not be used for general operating expenses. | Develop a facilities project list before moving forward. The bond should address long-term facility needs, not ongoing operational costs such as teacher salaries or routine programs. |
| 2. Decide Which Approval Path to Use | California Constitution, Article XIII A, §1(b)(2) and §1(b)(3) | Districts may seek approval through either: two-thirds voter approval or a Proposition 39 bond requiring 55 percent approval with additional accountability requirements. | Most districts evaluate the Proposition 39 option because it lowers the approval threshold from two-thirds to 55 percent, but it requires stricter project limitations, audits, and oversight. |
| 3. Confirm Facilities Needs and Project Eligibility | Education Code §15100; Proposition 39 requirements | The governing board must identify eligible projects and, before ordering the election, obtain reasonable assessed property valuation projections that consider county assessor information. | Complete or update a facilities master plan, needs assessment, enrollment analysis, cost estimates, and project priorities. |
| 4. Determine the Bond Amount and Debt Capacity | California Constitution Article XVI debt limits; | The district must ensure that the proposed bonded indebtedness is within constitutional and statutory limits and that the projected tax rate is feasible. | Work with the district’s financial advisor and bond counsel to evaluate assessed valuation, tax rate impacts, bonding capacity, and issuance schedule. |
| 5. Select an Election Date | Elections Code §1000 and related election consolidation provisions | Elections must occur on a legally permitted election date. Established dates include certain March, April, June, and November elections. November elections are available every year, while statewide primary/general election dates commonly occur in even-numbered years. | A bond election does not automatically have to occur in an even-numbered year. However, Proposition 39 bonds are commonly placed on June or November even-year elections because those dates generally align with statewide election dates and higher-turnout elections. |
| 6. Adopt the Board Resolution Calling the Election | Education Code §§15100 and 15120–15122 | The board resolution must specify the bond amount, purpose, interest rate, term, and other required election information. | Work backward from the desired election date. Allow time for board action, county review, ballot materials, tax-rate statement preparation, and legal review. |
| 7. File Election Materials with County Elections Official | Elections Code and Proposition 39 election procedures | For Proposition 39 elections, the resolution and required tax-rate statement generally must be submitted at least 88 days before the election date. | Confirm the exact filing deadline with the county registrar early. County procedures and election calendars can affect the practical timeline. |
| 8. Prepare the Ballot Measure Language | Education Code §§15120–15122; Elections Code | The ballot statement must include the bond amount, purposes, interest rate, and maximum term. | Draft concise ballot language describing the bond purpose while ensuring required statutory disclosures are included. |
| 9. Meet Proposition 39 Accountability Requirements (55% Bond) | California Constitution Article XIII A, §1(b)(3) | The measure must include: approved project list, certification of evaluated needs, annual independent financial audit, annual independent performance audit, and prohibition on using proceeds for salaries or operating expenses. | Include accountability language in the ballot measure itself. Establish plans for audits and oversight before the election, not after approval. |
| 10. Establish a Citizens’ Oversight Committee | Education Code implementing Proposition 39 provisions | A school district passing a Proposition 39 bond must establish an independent Citizens’ Oversight Committee to review spending and inform the public. | Be prepared to form the committee promptly after certification of election results and before significant bond expenditure activity. |
| 11. Check Prior Election Timing Restrictions | Education Code §15120 | A district generally may not hold another bond election under these provisions within 90 days after another bond election in the same district. | Avoid scheduling a second bond election too close to a prior attempt. Confirm timing with legal counsel and the county elections office. |
| 12. Consider Alternative Geographic Districting Options | Education Code §§15300 et seq. | A district may establish a school facilities improvement district for a defined portion of the district and conduct a bond election affecting that area. | Consider this option only when facility needs and tax impacts are limited to a specific geographic area. |
Prop. 46 vs. Prop. 39 School General Obligation (GO)
*This is a guidance only. School districts should consult legal counsel.
| Topic | Proposition 46 GO Bonds | Proposition 39 GO Bonds |
|---|---|---|
| Approval Threshold | Requires two-thirds (66.67 percent) voter approval | Requires 55 percent voter approval |
| Authority | California Constitution Article XIII A, Section 1(b)(2) | California Constitution Article XIII A, Section 1(b)(3), added by Proposition 39 in 2000 |
| Reason Districts Use It | Provides more flexibility and fewer statutory accountability requirements | Makes passage easier by lowering the voter threshold |
| Eligible Uses | Acquisition or improvement of real property | Construction, reconstruction, rehabilitation, or replacement of school facilities; furnishing and equipping facilities; acquisition or lease of real property |
| Furniture and Equipment | Generally not allowed unless considered part of real property | Allowed if related to eligible facility purposes |
| Technology | More limited because stand-alone equipment usually does not qualify | More flexible for qualifying instructional technology and infrastructure |
| Bond Oversight Committee | Not required by Proposition 39 rules, although districts may establish one voluntarily | Required to review expenditures and inform the public |
| Annual Financial Audit | Not specifically required under Prop. 39 accountability rules | Required annually until bond proceeds are spent |
| Annual Performance Audit | Not specifically required under Prop. 39 accountability rules | Required annually to verify funds are spent only on authorized projects |
| Use of Funds for Salaries and Operations | Limited by constitutional requirements governing bond proceeds | Explicitly prohibits use for teacher/administrator salaries and other operating expenses |
| Project List in Measure | Less prescriptive | Must include a specific list of projects to be funded |
| Assessment of Needs | No Prop. 39-specific certification requirement | District must evaluate safety, class size reduction, and information technology needs when developing the project list |
| Tax Rate Limit | No Proposition 39 tax-rate cap | Subject to Proposition 39 statutory tax-rate limits |
| Election Dates | Generally more flexible; may be placed on an authorized election date | Subject to specific Proposition 39 election-date rules, typically statewide primary, general, special, or regularly scheduled local elections |
| Best Fit | Districts confident they can achieve broad voter support and wanting greater flexibility | Districts needing a lower approval threshold and willing to accept stronger accountability requirements |
Prop. 46 vs. Prop. 39: Funding Capacity Differences
*This is a guidance only. School districts should consult legal counsel.
| Issue | Prop. 46 GO Bond | Prop. 39 GO Bond |
|---|---|---|
| Voter Approval | 66.67 percent (two-thirds) | 55 percent |
| Bond Repayment | Property taxes above the Proposition 13 one percent limit are permitted with voter approval | Same; both are unlimited-tax GO bonds |
| Tax Rate Limit | No Proposition 39 tax-rate cap applies | Subject to Proposition 39 tax-rate limitations |
| Potential Bond Capacity | Generally can support a larger annual tax burden, depending on debt limits and voter willingness | May be constrained by the statutory tax-rate cap |
| Debt Limit | Subject to the same constitutional debt limits as Prop. 39 | Subject to the same constitutional debt limits as Prop. 39 |
| Use of Proceeds | Generally limited to acquisition or improvement of real property | Broader eligible facilities uses, including certain furnishings and equipment |
| Oversight Requirements | No mandatory Prop. 39 Citizens’ Oversight Committee or annual audits | Requires Citizens’ Bond Oversight Committee and annual audits |
| Best Use Case | Large real-property/facilities program where voters are likely to approve a two-thirds threshold | Typical district facility program where achieving 55 percent approval is more realistic |
Questions:
School Facilities & Transportation Services Division | sftsd@cde.ca.gov | 916-322-2470
Last Reviewed: Tuesday, October 06, 2026
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