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California Constitution, Article XIII

California/Constitution

← All California coverage

Article XIII, TAXATION

39 sections · 0 paragraphs in this article.

All articles362 Art. I34 Art. II21 Art. III9 Art. IV28 Art. V13 Art. VI23 Art. VII11 Art. IX15 Art. X7 Art. X-A8 Art. X-B16 Art. XI16 Art. XII9 Art. XIII39 Art. XIII-A7 Art. XIII-B18 Art. XIII-C3 Art. XIII-D6 Art. XIV5 Art. XV1 Art. XVI27 Art. XVIII4 Art. XIX10 Art. XIX-A2 Art. XIX-B2 Art. XIX-C4 Art. XIX-D1 Art. XX10 Art. XXI4 Art. XXII2 Art. XXXIV0 Art. XXXV7

39 provisions·Filtered byArt. XIII✕

Cal. Const. art. XIII, § 1 Section 1
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Unless otherwise provided by this Constitution or the laws of the United States: (a) All property is taxable and shall be assessed at the same percentage of fair market value. When a value standard other than fair market value is prescribed by this Constitution or by statute auth…
Cal. Const. art. XIII, § 2 Section 2
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The Legislature may provide for property taxation of all forms of tangible personal property, shares of capital stock, evidences of indebtedness, and any legal or equitable interest therein not exempt under any other provision of this article. The Legislature, two-thirds of the m…
Cal. Const. art. XIII, § 3 Section 3
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The following are exempt from property taxation: (a) Property owned by the State. (b) Property owned by a local government, except as otherwise provided in Section 11(a). (c) Bonds issued by the State or a local government in the State. (d) Property used for libraries and museums…
Cal. Const. art. XIII, § 4 Section 4
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The Legislature may exempt from property taxation in whole or in part: (a) The home of a person or a person’s spouse, including an unmarried surviving spouse, if the person, because of injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs…

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Cal. Const. art. XIII, § 5 Section 5

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Exemptions granted or authorized by Sections 3(e), 3(f), and 4(b) apply to buildings under construction, land required for their convenient use, and equipment in them if the intended use would qualify the property for exemption.

Cal. Const. art. XIII, § 6 Section 6

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The failure in any year to claim, in a manner required by the laws in effect at the time the claim is required to be made, an exemption or classification which reduces a property tax shall be deemed a waiver of the exemption or classification for that year.

Cal. Const. art. XIII, § 7 Section 7

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The Legislature, two-thirds of the membership of each house concurring, may authorize county boards of supervisors to exempt real property having a full value so low that, if not exempt, the total taxes and applicable subventions on the property would amount to less than the cost…

Cal. Const. art. XIII, § 8 Section 8

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To promote the conservation, preservation and continued existence of open space lands, the Legislature may define open space land and shall provide that when this land is enforceably restricted, in a manner specified by the Legislature, to recreation, enjoyment of scenic beauty, …

Cal. Const. art. XIII, § 9 Section 9

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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 …

Cal. Const. art. XIII, § 10 Section 10

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Real property in a parcel of 10 or more acres which, on the lien date and for 2 or more years immediately preceding, has been used exclusively for nonprofit golf course purposes shall be assessed for taxation on the basis of such use, plus any value attributable to mines, quarrie…

Cal. Const. art. XIII, § 11 Section 11

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(a) Lands owned by a local government that are outside its boundaries, including rights to use or divert water from surface or underground sources and any other interests in lands, are taxable if (1) they are located in Inyo or Mono County and (a) they were assessed for taxation …

Cal. Const. art. XIII, § 12 Section 12

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(a) Except as provided in subdivision (b), taxes on personal property, possessory interests in land, and taxable improvements located on land exempt from taxation which are not a lien upon land sufficient in value to secure their payment shall be levied at the rates for the prece…

Cal. Const. art. XIII, § 13 Section 13

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Land and improvements shall be separately assessed.

Cal. Const. art. XIII, § 14 Section 14

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All property taxed by local government shall be assessed in the county, city, and district in which it is situated.

Cal. Const. art. XIII, § 15 Section 15

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The Legislature may authorize local government to provide for the assessment or reassessment of taxable property physically damaged or destroyed after the lien date to which the assessment or reassessment relates.

Cal. Const. art. XIII, § 16 Section 16

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The county board of supervisors, or one or more assessment appeals boards created by the county board of supervisors, shall constitute the county board of equalization for a county. Two or more county boards of supervisors may jointly create one or more assessment appeals boards …

Cal. Const. art. XIII, § 17 Section 17

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The Board of Equalization consists of 5 voting members: the Controller and 4 members elected for 4-year terms at gubernatorial elections. The State shall be divided into four Board of Equalization districts with the voters of each district electing one member. No member may serve…

Cal. Const. art. XIII, § 18 Section 18

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The Board shall measure county assessment levels annually and shall bring those levels into conformity by adjusting entire secured local assessment rolls. In the event a property tax is levied by the State, however, the effects of unequalized local assessment levels, to the exten…

Cal. Const. art. XIII, § 19 Section 19

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The Board shall annually assess (1) pipelines, flumes, canals, ditches, and aqueducts lying within 2 or more counties and (2) property, except franchises, owned or used by regulated railway, telegraph, or telephone companies, car companies operating on railways in the State, and …

Cal. Const. art. XIII, § 20 Section 20

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The Legislature may provide maximum property tax rates and bonding limits for local governments.

Cal. Const. art. XIII, § 21 Section 21

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Within such limits as may be provided under Section 20 of this Article, the Legislature shall provide for an annual levy by county governing bodies of school district taxes sufficient to produce annual revenues for each district that the district’s board determines are required f…

Cal. Const. art. XIII, § 22 Section 22

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Not more than 25 percent of the total appropriations from all funds of the State shall be raised by means of taxes on real and personal property according to the value thereof.

Cal. Const. art. XIII, § 23 Section 23

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If state boundaries change, the Legislature shall determine how property affected shall be taxed.

Cal. Const. art. XIII, § 24 Section 24

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(a) The Legislature may not impose taxes for local purposes but may authorize local governments to impose them. (b) The Legislature may not reallocate, transfer, borrow, appropriate, restrict the use of, or otherwise use the proceeds of any tax imposed or levied by a local govern…

Cal. Const. art. XIII, § 25 Section 25

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The Legislature shall provide, in the same fiscal year, reimbursements to each local government for revenue lost because of Section 3(k).

Cal. Const. art. XIII, § 26 Section 26

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(a) Taxes on or measured by income may be imposed on persons, corporations, or other entities as prescribed by law. (b) Interest on bonds issued by the State or a local government in the State is exempt from taxes on income. (c) Income of a nonprofit educational institution of co…

Cal. Const. art. XIII, § 27 Section 27

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The Legislature, a majority of the membership of each house concurring, may tax corporations, including state and national banks, and their franchises by any method not prohibited by this Constitution or the Constitution or laws of the United States. Unless otherwise provided by …

Cal. Const. art. XIII, § 28 Section 28

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(a) “Insurer,” as used in this section, includes insurance companies or associations and reciprocal or interinsurance exchanges together with their corporate or other attorneys in fact considered as a single unit, and the State Compensation Insurance Fund. As used in this paragra…

Cal. Const. art. XIII, § 29 Section 29

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(a) The Legislature may authorize counties, cities and counties, and cities to enter into contracts to apportion between them the revenue derived from any sales or use tax imposed by them that is collected for them by the State. Before the contract becomes operative, it shall be …

Cal. Const. art. XIII, § 30 Section 30

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Every tax shall be conclusively presumed to have been paid after 30 years from the time it became a lien unless the property subject to the lien has been sold in the manner provided by the Legislature for the payment of the tax.

Cal. Const. art. XIII, § 31 Section 31

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The power to tax may not be surrendered or suspended by grant or contract.

Cal. Const. art. XIII, § 32 Section 32

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No legal or equitable process shall issue in any proceeding in any court against this State or any officer thereof to prevent or enjoin the collection of any tax. After payment of a tax claimed to be illegal, an action may be maintained to recover the tax paid, with interest, in …

Cal. Const. art. XIII, § 33 Section 33

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The Legislature shall pass all laws necessary to carry out the provisions of this article.

Cal. Const. art. XIII, § 34 Section 34

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Neither the State of California nor any of its political subdivisions shall levy or collect a sales or use tax on the sale of, or the storage, use or other consumption in this State of food products for human consumption except as provided by statute as of the effective date of t…

Cal. Const. art. XIII, § 35 Section 35

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(a) The people of the State of California find and declare all of the following: (1) Public safety services are critically important to the security and well-being of the State’s citizens and to the growth and revitalization of the State’s economic base. (2) The protection of the…

Cal. Const. art. XIII, § 36 Section 36

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(a) For purposes of this section: (1) “Public Safety Services” includes the following: (A) Employing and training public safety officials, including law enforcement personnel, attorneys assigned to criminal proceedings, and court security staff. (B) Managing local jails and provi…

Cal. Const. art. XIII, § 25.5 Section 25.5

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(a) On or after November 3, 2004, the Legislature shall not enact a statute to do any of the following: (1) (A) Except as otherwise provided in subparagraph (B), modify the manner in which ad valorem property tax revenues are allocated in accordance with subdivision (a) of Sectio…

Cal. Const. art. XIII, § 8.5 Section 8.5

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The Legislature may provide by law for the manner in which a person of low or moderate income who is 62 years of age or older may postpone ad valorem property taxes on the dwelling owned and occupied by him or her as his or her principal place of residence. The Legislature may al…

Cal. Const. art. XIII, § 3.5 Section 3.5

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In any year in which the assessment ratio is changed, the Legislature shall adjust the valuation of assessable property described in subdivisions (o), (p) and (q) of Section 3 of this article to maintain the same proportionate values of such property.