Sections
39 entriesSection 1Requires all property, unless this Constitution or federal law provides otherwise, to be taxable and assessed at the same percentage of fair…Section 2Allows property taxation of tangible personal property, capital stock, debt instruments, and related interests not otherwise exempt. Allows differential taxation or exemption…Section 3Exempts listed government, educational, religious, nonprofit cemetery, agricultural, immature-tree, vessel, household, and debt property, including $7,000 of an owner-occupied home unless another…Section 3.5Requires the Legislature, in every year when the assessment ratio changes, to adjust the valuation of property covered by the three referenced…Section 4Allows the Legislature to exempt, wholly or partly, homes of specified service-disabled veterans or qualifying spouses, including unmarried survivors of active-duty service…Section 5Extends the specified property-tax exemptions to buildings under construction, land needed for their convenient use, and equipment located in them when the…Section 6Defines failure to claim a property-tax exemption or classification in the legally required manner and at the required time as a waiver…Section 7Allows the Legislature, with two-thirds concurrence of each house, to authorize county supervisors to exempt real property whose full value is so…Section 8Allows the Legislature to define open-space land and historically significant property and requires property-tax valuation consistent with enforceable restrictions and uses prescribed…Section 8.5Allows the Legislature to establish property-tax postponement for low- or moderate-income homeowners age 62 or older and for disabled homeowners, limited to…Section 9Allows the Legislature to require taxation of an owner-occupied single-family dwelling, as legislatively defined, and only the land needed for its convenient…Section 10Requires a parcel of at least 10 acres used exclusively as a nonprofit golf course on the lien date and for the…Section 11Requires specified out-of-boundary local-government land, water rights, and improvements to remain taxable using historic Inyo County 1966 or Mono County 1967 assessments…Section 12Requires taxes on personal property, possessory interests, and taxable improvements on exempt land that lack sufficient land security to use the preceding…Section 13Requires land and improvements to be assessed separately. The assessment must distinguish the land from every improvement rather than combine them into…Section 14Requires every item of property taxed by local government to be assessed for taxation in the county, city, and district where it…Section 15Allows the Legislature to authorize local governments to assess or reassess taxable property that is physically damaged or destroyed after the lien…Section 16Establishes each county board of supervisors or its assessment appeals boards as the county equalization board and allows counties jointly to create…Section 17Establishes the Board of Equalization with five voting members: the Controller and four members elected from separate districts at gubernatorial elections for…Section 18Requires the Board to measure county assessment levels annually and equalize entire secured local rolls. If the State levies a property tax,…Section 19Requires annual Board assessment of specified multi-county water infrastructure and regulated transportation, communications, gas, and electric company property, taxed like other property.…Section 20Allows the Legislature to set maximum property-tax rates and bonding limits for local governments. The authority covers both the highest property-tax rate…Section 21Requires the Legislature, within the limits separately referenced, to provide for county governing bodies to levy school-district taxes every year. The levy…Section 22Limits the amount raised through value-based taxes on real and personal property to no more than 25 percent of total appropriations from…Section 23Requires the Legislature to determine the tax treatment of all property affected whenever California’s state boundaries change. The duty arises from a…Section 24Prohibits the Legislature from imposing taxes for local purposes, while allowing it to authorize local taxation. Bars state reallocation, borrowing, appropriation, use…Section 25Requires the Legislature to reimburse each local government, in the same fiscal year, for revenue lost because of the exemption in the…Section 25.5Prohibits post–November 3, 2004 statutes from reducing a county’s aggregate local-agency property-tax share, restricting specified local sales or use-tax authority, or redirecting…Section 26Allows income-based taxes on persons and entities, while exempting interest on California state and local bonds. Exempts qualifying collegiate nonprofit income used…Section 27Allows the Legislature, by majority vote of each house, to tax corporations, including state and national banks, by any constitutionally and federally…Section 28Defines insurers and imposes a 2.35 percent annual tax on California business, generally using gross premiums less returns and excluding reinsurance and…Section 29Allows local governments to contract for apportionment of state-collected local sales or use tax revenue, generally after majority voter approval in every…Section 30Establishes a conclusive presumption that every tax was paid 30 years after it became a lien. Exempts property sold under legislatively prescribed…Section 31Prohibits surrendering or suspending the governmental power to tax through any grant or contract. The taxing power therefore cannot be relinquished, paused,…Section 32Prohibits courts from issuing legal or equitable process against the State or its officers to prevent or enjoin tax collection. Allows a…Section 33Requires the Legislature to enact every law necessary to carry out the article’s provisions. The duty extends to all implementing legislation needed…Section 34Prohibits California and its political subdivisions from levying or collecting sales or use tax on the sale, storage, use, or other consumption…Section 35Sets 12 percent retail sales and use taxes beginning January 1, 1994, under the Sales and Use Tax Law. Requires net revenue…Section 36Defines public safety services and 2011 Realignment Legislation, barring new local programs after January 1, 2012 except EPSDT and mental-health managed care.…