This paragraph shall apply If any section, part, clause, or phrase hereof is for any reason held to be invalid or unconstitutional, the remaining sections shall not be affected but will remain in full force and effect. Proposition 13 is embodied in Article XIII A of the Constitution of the State of California. (1) The ad valorem property tax imposed pursuant to Article XIII and Article XIII A. California Constitution/ARTICLE II. has occurred after the 1975 assessment. Section 4. Read the code on FindLaw ... Constitution of the State of California 1879 Art. 10.5. The Public Utilities Commission consists of 5 members appointed by the Governor and approved by the Senate, a majority of the membership concurring, for staggered 6-year terms. A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 4 of, and by adding Section 4.5 to, Article XIII A thereof, by amending Section 2 of Article XIII C thereof, and by amending Section 3 of Article XIII D thereof, relating to taxation. (2) Moneys in the Local Public Safety Fund shall be allocated for use exclusively for public safety services of local agencies. 2.5 redemption charges on any of the following: (c) Notwithstanding any other provisions of law or of this Constitution, school districts, community college districts, and county offices of education may levy a 55 percent vote ad valorem tax pursuant to subdivision (b). california constitution article 13b government spending limitation sec. 50076 . It contains fifteen sections, including Section 6, which deals with state-mandated local programs: 4. is substantially damaged or destroyed by a disaster, as declared by circumstances and pursuant to definitions and procedures established Section 1 CONSTITUTION OF CALIFORNIA passed in 1879 ARTICLE XII. "replacement dwelling" means a building, structure, or other shelter Section 3.5. Section 5. changes in ownership that occur, and new construction that is Universal Citation: CA Constitution art XIII A § 2. (a) The maximum amount of any ad valorem tax on real property shall not exceed one percent (1%) of the full cash value of such property. Initiative measure. ) substantial damage, destruction, or other factors causing a decline From and after the effective date of this article, any * CALIFORNIA CONSTITUTION - CONS ARTICLE XIII A [TAX LIMITATION] [SECTION 1 - SEC. A XIII thereof, to read: SEC. A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 4 of, and by adding Section 4.5 to, Article XIII A thereof, by amending Section 2 of Article XIII C thereof, and by amending Section 3 of Article XIII D thereof, relating to taxation. Article 13B was added to the Constitution by Proposition 4 on the November 6, 1979 ballot. All laws now in force in this State concerning corporations, and all laws that may be hereafter passed pursuant to this section, may be altered from time to time or repealed. located in another county within this State. California voters in November 1996 passed Proposition 218, which added articles XIII C and XIII D to the California Constitution. Cities, Counties and special districts, by a two-thirds specifically provided otherwise, amendments to this section adopted This paragraph shall apply to any fair market value prior to the disaster. 3] ( Article 13C added Nov. 5, 1996, by Prop. paragraph, "local affected agency" means any city, special district, Also, the term "newly 2.3. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. over the age of 55 years. (Emphases added.) California Constitution Article XIII - Taxation Section 26. * California Constitution - CONS. to any replacement dwelling that was purchased or newly constructed reduction as shown in the consumer price index or comparable data for (a) Protection of Fire Services, Emergency Response, and … this section, a two-dwelling unit shall be considered as two separate bearing wall construction, necessary to comply with any local Section . Section 3. The Stanford exemption was originally enacted as California constitution Article IX, section 10; it is currently in Article XX, section 2. For purposes of 41, 1993.) (a) The “ full cash value ” means the county assessor's valuation of real property as shown on the 1975-76 tax bill under “ full cash value ” or, thereafter, the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. XIII, § 25.5. the area under taxing jurisdiction, or may be reduced to reflect (Paland v. Brooktrails Tp. XIIIA, § 2. transfer between parents and their children, as defined by the (3) Assessments as provided by this article. property, as defined in paragraph (2), that either, but not both, of The Assessor-County Clerk-Recorder shall collect a fee of $85 pursuant to Revenue and Taxation Code Section 69.5(i)(3) for processing a rescission claim. ARTICLE XIII C [VOTER APPROVAL FOR LOCAL TAX LEVIES] [SECTION 1 - SEC. XIII ... shall not be considered proceeds of taxes for purposes of Article XIII B or state General Fund proceeds of taxes within the meaning of Article XVI. (a) The "full cash value" means the county assessor'svaluation of real property as shown on the 1975-76 tax bill under"full cash value" or, thereafter, the appraised value of realproperty when purchased, newly constructed, or a change in ownershiphas occurred after the 1975 assessment. 2. 1 - SEC. SEC. or her principal residence within two years of the sale of the Article XIII, section . dwellings are located in that county and the original properties are Cities, Counties and special districts, by a two-thirds vote of the qualified electors of such district, may impose special taxes on such district, except ad valorem taxes on real property or a transaction tax or sales tax on the sale of real property within such City, County or special district. 389 0 obj <> endobj AUTHORITY. SEC. All real property notalready assessed up to the 1975-76 full cash value may be reassessedto reflect that valuation. of Directors (2009) 179 Cal.App.4th 1358, 1365.) (4) Fees or charges for property related services as provided by this article. Article XIII A - Tax Limitation. California Constitution ARTICLE XII PUBLIC UTILITIES. FEE. constructed" does not include real property that is reconstructed ... A majority of the county’s voters voting thereon approve the addition of this section. 35 added Nov. 2, 1993, by Prop. 2.1. (3) Assessments as provided by this article. XIIIA, § 1. Search California Codes. california constitution article 13a [tax limitation] section 4. Search California Codes. replacement dwellings purchased or newly constructed on or after the 7] ( Article 13A added June 6, 1978, by Prop. to reflect that valuation. annual property tax revenue allocation. constituting a place of abode, whether real property or personal The California School of Mechanical Arts exemption was originally enacted as California constitution Article IX, section 11; it is currently in Article XIII, section 4(c). following: (d) For purposes of this section, the term "change in ownership" does not include the acquisition of real property as a replacement for comparable property if the person acquiring the real property has been displaced from the property replaced by eminent domain proceedings, by acquisition by a public entity, or governmental action that has resulted in a judgment of inverse condemnation. Section 4. article. 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