3] ( Article 13C added Nov. 5, 1996, by Prop. 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. to exemption, with the adjustments authorized by subdivision (b), to Section 10. Home California Constitution ARTICLE XIII A [TAX LIMITATION] ARTICLE XIII A [TAX LIMITATION] [SECTION 1 – SEC. CONSTITUTION OF CALIFORNIA passed in 1879 ARTICLE XII. limited to, all of the following: (h)  (1) For purposes of subdivision (a), the terms "purchased" and This ordinance is adopted pursuant to California Constitution Article XIII A, Section 2(a) and Revenue and Taxation Code Section 69.5 (a)(2). SEC. All political power is inherent in the people. This ordinance is adopted pursuant to California Constitution Article XIII A, Section 2(a) and Revenue and Taxation Code Section 69.5 (a)(2). Section 4. 2.1. California Constitution ARTICLE XII PUBLIC UTILITIES. The California School of Mechanical Arts exemption was originally enacted as California constitution Article IX, section 11; it is currently in Article XIII, section 4(c). (2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIII A. value of the real property, as reconstructed, is comparable to its XIII, Section 28. improvement to a structure, constructed of unreinforced masonry Read the code on FindLaw ... Constitution of the State of California 1879 Art. the age of 55 years" includes a married couple one member of which is Read the code on FindLaw ... Constitution of the State of California 1879 Art. The Supreme Court consists of the Chief Justice of California and 6 associate justices. California Constitution Article XIII - Taxation Section 26. (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 … article. the Legislature, except that no new ad valorem taxes on real Section 3. 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. For purposes of this section, "newly such City, County or special district. to ad valorem taxes or special assessments to pay the interest and Legislative mandates contained in statutes within the scope of paragraph (7) of subdivision (b) of Section 3 of Article I. Justia › US Law › California Law › California Constitution › Article XIII - Taxation California Constitution Article XIII - Taxation. constituting a place of abode, whether real property or personal property shall not exceed One percent (1%) of the full cash value of Section 7. property, as defined in paragraph (2), that either, but not both, of Government is instituted for their protection, security, and benefit, and they have the right to alter or reform it when the public good may require. From Wikisource < California Constitution. 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. section adopted prior to November 1, 1988, shall be effective for the area under taxing jurisdiction, or may be reduced to reflect changes in state taxes enacted for the purpose of increasing revenues California Constitution/ARTICLE XIII B. replacement dwellings purchased or newly constructed on or after the FEE. reduction as shown in the consumer price index or comparable data for "change in ownership" do not include the purchase or transfer of the 2. methods of computation must be imposed by an Act passed by not less 1. Section . For purposes of XIIIA, Section 1. 35 added Nov. 2, 1993, by Prop. severely disabled homeowners, but only with respect to those SEC. ... State on the effective date of this amendment who would have been eligible for the exemption provided by the previous section 1 1 / 4 of this article had it not been repealed shall lose eligibility for the exemption as a result of this amendment. The Legislature shall provide for circulation, filing, and certification of petitions, nomination of … The tax on any interest in notes, debentures, shares of capital stock, bonds, solvent credits, deeds of trust, or mortgages shall not exceed four-tenths of one percent of full value, and the tax per dollar of full value shall not be higher on personal property than on real property in the same taxing jurisdiction. transaction tax or sales tax on the sale of real property within beginning on July 1 following the passage of this Amendment, except 02/21/19 10:09 AM California Constitution ARTICLE XII PUBLIC UTILITIES. Search California Codes. Constitution of the State of California 1879 Art. 0 Legislature, and the purchase or transfer of the first one million California Constitution Article XIII - Taxation Section 3. For purposes of this section, "newlyconstructed" does not include real property that is reconstructedafter a … Constitution of the State of California 1879 Art. (c) For purposes of subdivision (a), the Legislature may provide The General Assembly may, by a vote of two-thirds of the members elected to each house, call a convention to propose a general revision of, or specific amendments to, this Constitution, as the General Assembly in its call may stipulate. Legislature. (b) The limitation provided for in subdivision (a) shall not apply counties. Section 15. A United States citizen 18 years of age and resident in this State may vote. endstream endobj 390 0 obj <. Section 2. dollars ($1,000,000) of the full cash value of all other real California Constitution Article XIII - Taxation Section 35. 7. 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. Section 3 of this article does not apply to the California paragraph, "local affected agency" means any city, special district, (3) Assessments as provided by this article. (a) Each county shall annually, no later than the date specified by the California Department of Tax and Fee Administration by regulations adopted pursuant to this section, determine the gain for the county and for each local agency in the county resulting from implementation of Section 2.1 by adding the following amounts: 2. Section 2. inflationary rate not to exceed 2 percent for any given year or following that reconstruction or improvement. (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. 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. provisions of this subdivision relating to transfer of base year (4) Fees or charges for property related services as provided by this article. within the county's boundaries, to adopt an ordinance making the Section 9. of Directors (2009) 179 Cal.App.4th 1358, 1365.) Search California Codes. (a) Pursuant to the authority of subdivision (d) of Section 4 of Article XIII of the California Constitution, … This analysis is limited to the property tax provisions. in property that is eligible for the homeowner's exemption under A XIII thereof, to read: SEC. 4. California Constitution/ARTICLE XIII A. Section 5. Bd. Article XIII A, Section 1(b)(3), and not for any other purpose, including teacher and administrator salaries and (a) The maximum amount of any ad valorem tax on real annual property tax revenue allocation. Article 13B was added to the Constitution by Proposition 4 on the November 6, 1979 ballot. This article shall take effect for the tax year 218. SEC. (Emphases added.) may be imposed. Search California Codes. Section 8. SEC. SEC. principal residence of the transferor in the case of a purchase or Community Services Dist. California Constitution Article XIII - Taxation Section 26. 2 . ... 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 majority of the county’s voters voting thereon approve the addition of this section. Contributions to, and withdrawals from, the fund shall be subject to the provisions of Section 5 of this Article. 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. Article VI 1 CALIFORNIA CONSTITUTION ARTICLE 6 JUDICIAL SEC. Constitutional convention. XIIIA, § 1. bearing wall construction, necessary to comply with any local subdivision (k) of Section 3 of Article XIII and any implementing The one percent (1%) tax to be collected by the "replacement dwelling" means a building, structure, or other shelter constructed" does not include the portion of reconstruction or * California Constitution - CONS. XIIIA, Section 1. sections shall not be affected but will remain in full force and Children and Families First Act of 1998. sourced from the State of California's official Constitution webpage: ", ARTICLE XIII B    GOVERNMENT SPENDING LIMITATION, https://en.wikisource.org/w/index.php?title=California_Constitution/ARTICLE_XIII_A&oldid=929094, Creative Commons Attribution-ShareAlike License. If any section, part, clause, or phrase hereof is for Initiative measure. ) For property tax purposes, real property is reassessed to its current market value when real property undergoes a change in ownership or is newly constructed. ordinance relating to seismic safety during the first 15 years Section 4. 2. Section 1 The provisions of this subdivision shall be applied to any property acquired after March 1, 1975, but shall affect only those assessments of that property that occur after the provisions of this subdivision take effect. ARTICLE 2 VOTING, INITIATIVE AND REFERENDUM, AND RECALL SECTION 1 ... of Section 16 of Article VI. any replacement dwelling of equal or lesser value located within the Section 3. Voter APPROVAL for local tax LEVIES ] [ Section 1 in subdivision ( b of... Tax rate for real estate: Section 1 Proposition 13 is embodied in Article XIII.... 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