California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 9
The Legislature may provide for the assessment for taxation only on the basis of use of a single-family dwelling, as defined by the Legislature, and so much of the land as is required for its convenient use and occupation, when the dwelling is occupied by an owner and located on land zoned exclusively for single-family dwellings or for agricultural purposes.
Notes
Allows the Legislature to require taxation of an owner-occupied single-family dwelling, as legislatively defined, and only the land needed for its convenient use and occupancy, based solely on that use. Applies when the property is zoned exclusively for single-family residential or agricultural purposes.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 9 | https://laws.lexinter.net/constitution/california/article-xiii/section-9